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Trump Budget; Tax Reform Timeline; Cantwell, NLIHC Housing Reports; DC LIHTC Comment Request; NMTC Extension Act of 2017; NPS Guidance on Functionally Related Buildings; NPS Reports on HTC; Nebraska HTC Bill
Reagan Ranch Tax Reform; Infrastructure Council; Small-Area Fair Market Rent Change; NMTC Working Group Recommendations; QEI Issuance Report; Illinois HTC Extension; HTC New York Ruling
In this week’s Tax Credit Tuesday Podcast, Michael J. Novogradac, CPA, talks about the Senate Republican tax reform bill and what the proposed legislation could mean for low-income housing tax credits, private activity bonds, the new markets tax credit, the historic rehabilitation tax credit and renewable energy tax credits.
Tax Reform; Max Baucus Retirement; 2012 New Markets Tax Credit Allocations; Tax Reform and Real Estate; Low-Income Housing Tax Credit Program; Internal Revenue Service Binding Written Contract Guidance; Master Limited Partnerships Parity Act; S. 3275; Historic Boardwalk Hall; National Park Service Federal Tax Incentives for Rehabilitating Historic Buildings Annual Report for Fiscal Year 2012. (
The 2018 Novogradac Tax Reform Resource Guide provides an in-depth look at the general and specific impacts of the federal tax reform legislation passed at the end of 2017, so that investors, developers and others involved in various tax credit transactions can know what to expect.
The 2018 Novogradac Tax Reform Resource Guide includes a general section on changes made in the legislation (P.L. 115-97), including business tax changes, corporate tax changes and noncorporate tax updates in such areas as cost recovery changes, business interest expense limitation, new tax rates and more.
The guide also includes individual chapters on how the changes affect the low-income housing tax credit (LIHTC), historic rehabilitation tax credit (HTC), new markets tax credit (NMTC), renewable energy investment tax credit (ITC) and production tax credit (PTC), plus a section on the new opportunity zones incentive created by the tax reform legislation.
The guide also includes an index and appendices, with links to important documents.
The report contains guidance informed by Novogradac’s nearly 30 years of experience with the tax code and the tax credit programs associated with it.