Tax Credit Advisor Article Archives

The Overlooked Incentive: The New Energy Efficient Home Tax Credit

4 min read

An overlooked federal incentive, the new energy efficient home tax credit, is a source of potential extra benefits for affordable housing developers and investors, says Christopher Thomas, a partner at CohnReznick LLP.

Managing for Success

2 min read

Our journey in the real world of tax credit housing also takes us to examine the low-income housing tax credit programs of the four states that make up the “Four Corners” – Arizona, Colorado, New Mexico, and Utah – in advance of NH&RA’s 2013 Summer Institute in Santa Fe, N.M.

Next Application Round for NMTC Program to Open in Late July

2 min read

The next application round for the federal new markets tax credit program will open in late July and close two months later, according to U.S. Department of Treasury official Don Graves. Graves, Deputy Assistant for Small Business, Community Development and Housing Policy, noted the timing for the 2013 NMTC allocation application round in a speech […]

Tax Credit Advisor Special Edition Article, A Different World: An America without the Low-Income Housing Tax Credit

2 min read

Born a little over a quarter-century ago within the 1986 Tax Reform Act, the federal Low-Income Housing Tax Credit (LIHTC) has become the tent pole around which the nation’s entire affordable rental housing delivery system has been restructured ““ a system vastly different from and better than the HUD-centric model which dominated before. More than circumstance, this is due to core features that make LIHTC, for public-policy and practical reasons, a much better funding source for the development and preservation of affordable apartments for families and seniors than direct federal appropriations.

A Small World: Two REITS Focus on Housing Preservation Deals

6 min read

A small niche in the affordable housing world has just doubled in size. The number of real estate investment trusts (REITs) that exclusively provide capital for multifamily preservation transactions has increased from one to two.

Losing Ground: Report Finds Rising Share of Working Renters with Severe Housing Cost Burdens

2 min read

Working renter households fell further behind their homeowner counterparts in housing affordability in 2011, according to a new report from the National Housing Conference’s Center for Housing Policy.

Crunch Time: Advocates Defend Tax Credit Programs as Lawmakers Gear Up for Tax Reform

6 min read

In recent testimony and comments to House tax writers, supporters of the federal low-income housing, historic rehabilitation, and new markets tax credits defended these programs and encouraged their continuation under any tax reform legislation.

Step On Up: Nominate Your Marvelous Historic Tax Credit Project!!

2 min read

Each year the National Housing & Rehabilitation Association honors the best completed real estate developments in the U.S. that have utilized federal rehabilitation tax credits, by presenting the J. Timothy Anderson (“Timmy”) Awards for Excellence in Historic Preservation.

A Different World: An America without the Low-Income Housing Tax Credit

22 min read

George Bailey, Secretary of the U.S. Department of Housing and Urban Development, surveyed his agency’s FY 2013 portfolio-level report. Across the board, results were dismal. With HUD alone bearing the burden of financing the development, renovation, and preservation of the nation’s entire supply of affordable housing, costs were rising; scandals abounded; and banks, investors, and states were unwilling to help.

The folly of ‘perpetuity’

4 min read

As Heraclitus said, all things change – including properties. Not only is perpetuity in affordable housing unattainable, questing for it can be harmful.

A Powerful Pause

3 min read

With the talk and action about tax reform legislation heating up in Washington, it’s an opportune time to highlight the benefits of our current federal tax credit programs that produce and preserve affordable rental housing, foster the rehabilitation of historic building, and promote economic development, including in our nation’s low-income communities.

The Winners: Treasury Announces 2012 New Markets Tax Credit Allocation Awards

5 min read

The new allocatees are based in 28 states and the District of Columbia and expect to make investments in all 50 states, the District of Columbia, and Puerto Rico.

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