Articles Archives

1,000 RAD Rehabs

7 min read

A hugely ambitious public-private partnership is starting to see some big preservation projects getting finished in Baltimore.

Talking Heads: Merrill Hoopengardner, National Trust Community Investment Corporation

11 min read

Preservationists were jubilant when they learned that the Federal Historic Tax Credit (HTC) would be saved from the chopping block in the final version of the tax reform bill negotiated by Congress and signed into law by President Trump in December.

Pension Funds

7 min read

Pension funds have long been the sleeping giants of housing. That’s because while they have a significant share in the sector, real estate is usually a fairly small part of their overall portfolios and so doesn’t loom very large on their radar screens.

Introducing Opportunity Zones

8 min read

Amidst the ongoing debate about who benefits most and who least from the passage of the tax reform act in December 2017, one provision embedded in the new law appears to offer significant benefits for investment designed to improve low-income and underserved communities.

Housing USA, St. Louis

6 min read

Missouri has been a robust state for tax credit construction, and the state-level Low Income Housing Tax Credit (LIHTC) has been its largest such tax credit program.

Fannie Mae’s New Fund

4 min read

Returning equity investor Fannie Mae doesn’t expect the new changes to the tax code will crimp its return to the Low Income Housing Tax Credit market.

New Developments, Who exactly is winning here?

4 min read

Just last week, I was optimistic that this year’s federal budget cycle, dysfunctional though it is, might offer reasons for hope.

Affordable New York

6 min read

New York City can be as rough, cost-wise, on developers as it is on average joes. For years, the city’s builders have complained that a mix of high property taxes, land values and regulatory costs makes it impossible to build workforce apartments.

Accelerating Affordable Housing

6 min read

Austin, TX, the one enclave of the “Mine’s-Bigger-Than-Yours” Lone Star State proudly possessive of its description as “diversely weird” is taking decisive steps to maintain that distinct status against challenges brought on by its own success.

The Need for Mental Health Affordable Housing

14 min read

Virtually any experienced social worker will acknowledge that housing is the critical nexus for all desired outcomes, including jobs, education, health, interpersonal relationships, child-raising and development, and basic happiness and wellbeing.

The Impact of the Tax Law on Affordable Housing

6 min read

President Trump enjoyed a major victory this past December on tax reform. The Tax Cuts and Jobs Act (TCJA) ensures measures that have long been on the Republican agenda, by slashing corporate tax rates, reducing top personal income tax rates, and offering various deductions to middle-class families. It also reduces some deductions available to homebuyers.

The Lawyer’s Perspective

& 9 min read

Public Law No: 115-97 enacted on December 22, 2017 and commonly known as the “Tax Cuts and Jobs Act” (TCJA) maintained Section 42 of the Internal Revenue Code of 1986 as amended (the “Code”) leaving private activity bonds for housing rendering Low Income Housing Tax Credits (LIHTC) untouched. But there were other changes throughout TCJA that impact the LIHTC industry and investing. Here are six we have identified:

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