Search Results

Sort by

May 14, 2013
Podcast

TaxReform.gov; Small Business and Pass-Through Entity Tax Credit Reform; Washington Committee Update; Debt Ceiling; Permanent New Markets Tax Credit; Texas New Markets Tax Credit (H.B. 2061); Historic Tax Credit Program Guidance; Missouri Historic Tax Credit Program Cap (H.B. 698; S.B. 120); Iowa Historic Tax Credit Revisions (S.F. 436); Affordable Rental Housing After Tax Reform: Calculating Corporate Tax Reform's Possible Effects on Equity Raised from Low-Income Housing Tax Credits; Temporary Low-Income Housing Tax Credit Increase for Veterans; Nebraska Energy Bill (L.B. 104).

October 6, 2009
Podcast

Response to Atlanta Flooding; Legislative Climate in Washington, D.C.; TCAP Reporting Requirements; NCSHA Comment Letter on GSEs' Duties to Underserved Markets; Military Families Affordable Homes Act of 2009

October 1, 2014
Periodical News Brief

On Aug. 21, the Internal Revenue Service (IRS) released Revenue Procedure 2014-49 and Revenue Procedure 2014-50. Both documents provide guidance about temporary disaster relief for qualified developments that were financed with low-income housing tax credits (LIHTCs) or tax-exempt bonds...

July 12, 2011
Podcast

Deficit Reduction Update; IRS LIHTC Comment Invitations; Hawaii’s State LIHTC Exchange Program; California’s Second LIHTC Round; Elimination of RDAs in California; OIG Section 1603 Project Audits; OCC Newsletter About National Banks Investing in Solar Energy; “U.S. Solar Market Trends 2010”; Creating American Prosperity through Preservation Act of 2011; NMTC Extension Letter; QEI Issuance Update.

July 19, 2011
Podcast

Deficit Reduction Update; Tax Expenditure Legislation; IRS Report on Tax-Exempt Bond Compliance; Relief for LIHTC properties in North Dakota; TCAC Memo On Cost Containment; PACE Legislation; Renewable Energy Tax Equity Finance Estimates; Congressional Biomass Caucus; NMTC Allocation Application Deadline Reminder; Oklahoma State Tax Credit Task Force.

Handbooks and Booklets

Now in its fourth edition, this booklet is an introduction to the basics of the Low-Income Housing Tax Credit (LIHTC) program. The Introduction to Low-Income Housing Tax Credits provides a brief but substantive look into the background and structure of the LIHTC. It gives readers an opportunity to learn the LIHTC players, credit types and how they are awarded, how to apply for credits, the role that bonds play, how the LIHTC is calculated, how transactions are financed and how to comply with LIHTC rules. The booklet can be a primer for real estate professionals who are considering entering the world of LIHTC projects or a resource for the new hires at companies that have years of experience investing in, lending to, consulting for or producing affordable rental housing. The fourth edition has been updated to reflect today’s LIHTC landscape and market conditions, including the effect of the prospect of comprehensive tax reform and the minimum 9 percent rate on the LIHTC as well as updates on state caps, compliance regulations and more. Charts and illustrations have also been refined and updated. 

Handbooks and Booklets

Introduction to Low-Income Housing Tax Credits

Fifth Edition 

Now in its fifth edition, this booklet is an introduction to the basics of the Low-Income Housing Tax Credit (LIHTC) program. The Introduction to Low-Income Housing Tax Credits provides a brief but substantive look into the background and structure of the LIHTC.