Articles Archives

State Agency Roundup

3 min read

Tax Credit Advisor, January 2010:

Pennsylvania Approves 2010 QAP

The Pennsylvania Housing Finance Agency’s board on 12/10/09 approved the qualified allocation plan for the agency’s 2010 low-income housing tax credit program. The application deadline for a conditional credit reservation will be 2/26/10.

Congress Approves FY 2010 Appropriations Bill for HUD

2 min read

Tax Credit Advisor, January 2010: Congress has given final passage to a consolidated appropriations bill (H.R. 3288) containing funding for the federal fiscal year (FY 2010) ending 9/31/10 for the U.S. Department of Housing and Urban Development (HUD) and for numerous other departments and agencies. The measure was sent to President Obama on 12/15/09 for his signature.

Developer profile: Laura Burns Focuses on GP Acquisitions to Thrive in Tough Times

4 min read

Tax Credit Advisor, January 2010: As CEO of The Eagle Point Companies, Laura Burns is one of four partners in an integrated network of four firms, all involved in affordable housing.

Capital Briefs

2 min read

Tax Credit Advisors, January 2010:

Treasury Announces New Priority Guidance Plan

The U.S. Treasury Department has released its new priority guidance plan, identifying 315 specific rulemaking projects that the Internal Revenue Service plans to initiate or complete by 6/30/10.

Bills Would Establish New Incentives for Utility Savings in Assisted Projects

4 min read

Tax Credit Advisor, January 2010: Two recent bills introduced in the U.S. House of Representatives would authorize new financial incentives to owners for making improvements that cut utility bills or utilize renewable energy in federally assisted multifamily rental housing projects.

Two Developers Take Different Approach In a Tough Environment

3 min read

Tax Credit Advisor, January 2010: Low-income housing tax credit (LIHTC) developers Robert Greer and Matthew Schwartz are taking different paths in today’s tough market.

What’s Ahead for the LIHTC Market in 2010? Answer Rests on Key Outcomes But There Are Encouraging Signs

7 min read

Tax Credit Advisor, January 2010: The outlook for the low-income housing tax credit (LIHTC) market in 2010 is difficult to predict because of two key questions.

House Approves Extenders Bill; Final Action Appears Delayed Until 2010

8 min read

Tax Credit Advisor, January 2010: Supporters of the federal low-income housing, new markets, and historic rehabilitation tax credits relished partial victory in December as the U.S. House of Representatives approved an “extenders” bill (H.R. 4213) containing favorable provisions. But as Congress moved toward adjournment, it appeared virtually certain that final action by Congress on these provisions and on possible additional improvements will not occur until early 2010.

Estimated Timetable Given for 2010 NMTC Round

1 min read

Tax Credit Advisor, January 2010: Donna Gambrell, Director of the Community Development Financial Institutions (CDFI) Fund, outlined the tentative timetable for the 2010 funding round for the federal new markets tax credit (NMTC) program, in a speech on December 10.

The “˜New and the Next’ in Green And Sustainable Development

5 min read

Tax Credit Advisor, January 2010: It’s no surprise that green building and sustainability have become a key part of the affordable housing industry. Most if not all state housing agencies provide incentives or requirements in their low-income housing tax credit (LIHTC) programs for proposed projects with these features. In addition, the recession and higher energy costs have fostered even greater importance on leaner utility costs in multifamily rental developments.

IRS Letter Ruling Provides Relief to Taxpayer for Late Application Filing

1 min read

Tax Credit Advisor, January 2010: In a recently released private letter ruling, the Internal Revenue Service has held that a taxpayer’s late filing of a Part I application with the National Park Service will be considered timely, even though the taxpayer didn’t file the application before placing in service its historic rehabilitation tax credit development.

U.S. Tax Court Upholds Tax Deductions for Preservation Easements on Historic Buildings

3 min read

Tax Credit Advisor, December 2009: In a recent decision of potential industry significance, the U.S. Tax Court has ruled against the Internal Revenue Service and upheld federal tax deductions for charitable donations of preservation easements on two historic residential properties in Washington, D.C. (T.C. Memo 2009-208)

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