Novogradac
Each Tax Credit Tuesday, Novogradac & Company LLP's audio broadcast offers an in-depth weekly look at tax credit topics. A new episode is posted here and on the RSS Feed by 1 p.m. Pacific Time every Tuesday.
Episodes
Recent legislative and market changes are influencing renewable energy tax credit structures. In this week’s episode of the Novogradac Tax Credit Tuesday podcast, Michael Novogradac, CPA, and Tony Grappone, CPA, discuss which ownership structures are gaining popularity and how the major economic benefits generated by renewable energy facilities are being apportioned between investors and developers.
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November 14, 2023
The three agencies that oversee the Community Reinvestment Act (CRA)–designed to ensure banks invest in the low- and moderate-income areas where they receive deposits–released their final regulations Oct. 24, making the first substantial change to CRA regulations since 1995. In this week’s Tax Credit Tuesday, Michael Novogradac, CPA, and Peter Lawrence, Novogradac’s director of public policy and government relations, discuss the ne...
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November 7, 2023
The Community Development Financial Institutions (CDFI) Fund last month released the application for the calendar year 2023 new markets tax credit (NMTC) allocation awards. In this week’s episode of the Tax Credit Tuesday podcast, Michael Novogradac, CPA, and Novogradac partner Rebecca Darling, CPA, discuss the new application and what applications and businesses that benefit from NMTC financing should know and should be doing. The...
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October 31, 2023
The U.S. Census Bureau released in September the American Community Survey data for 2022, which is the first step for the U.S. Department of Housing and Urban Development (HUD) to determine 2024 rent and income limits for low-income housing tax credit (LIHTC) properties. In this week’s episode of the Tax Credit Tuesday podcast, Michael Novogradac, CPA, and Novogradac partner Thomas Stagg, CPA, discuss how the new data affects the i...
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October 24, 2023
There are more than 3,000 public housing authorities (PHAs) in the United States and those PHAs oversee nearly 1 million public housing units while being involved in a variety of U.S. Department of Housing and Urban Development (HUD) programs, including housing choice vouchers. In this week’s episode of the Novogradac Tax Credit Tuesday Podcast, Michael Novogradac, CPA, and Rich Larsen, CPA, discuss a variety of HUD- and PHA-affili...
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In this Renewable Energy Tax Credit Finance Series episode of the Novogradac Tax Credit Tuesday Podcast, Michael Novogradac, CPA, and Tony Grappone, CPA, discuss year-end financial reporting recommended practices for renewable energy tax credit-financed facilities. First, they discuss tax and financial reporting recommended practices, so sponsors and investors can prepare for a successful post-closing phase. They discuss deficit re...
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In this So You Want to Be a LIHTC Developer Series podcast episode, Michael Novogradac, CPA, and Stacey Stewart, CPA, discuss five key investor concerns that low-income housing tax credit developers should understand and know how to address. They discuss 1) estimating the timing of the projected tax benefits, which are namely tax credits and tax losses, 2) satisfying administrative requirements that developers commit to under the p...
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October 3, 2023
The Community Development Financial Institutions (CDFI) Fund announced calendar year 2022 (CY22) new markets tax credit (NMTC) allocation authority awards Sept. 22, marking the 19th round of such allocations and beginning speculation on when the next round’s application season will begin. In this week’s Tax Credit Tuesday podcast, Michael Novogradac, CPA, and guests Rebecca Darling, CPA, and Brad Elphick, CPA, discuss the takeaways...
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Every affordable housing developer needs financial forecast to anticipate expenses, cash flow and access to capital to build the property, including developments built using low-income housing tax credit (LIHTC) equity. In the latest installment of the Novogradac Tax Credit Tuesday podcast’s recurring “So You Want to Be a LIHTC Developer” series, Michael Novogradac, CPA, and Miao Xue, CPA, discuss four key schedules for developers ...
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This 800th episode of the Novogradac Tax Credit Tuesday podcast launches “Renewable Energy Tax Credit Finance Series,” which will focus on renewable energy tax credit (RETC) financing updates and trends. In this episode, Michael Novogradac, CPA, and Tony Grappone, CPA, discuss various factors affecting RETC structuring trends, including the Inflation Reduction Act, transferability, refundability and bonus credits.
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September 12, 2023
State tax credits are often the crucial tool to filling financial gaps for high-impact community development investments. This statement is no more true than in the arena of state historic tax credits (HTCs). Thirty-eight states have some version of a state-level HTC, a credit that's paired with the federal tax credit. In this episode of Tax Credit Tuesday, Michael Novogradac, CPA, and Novogradac partner Warren Sebra, CPA, discuss ...
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The Inflation Reduction Act of 2022 created two new ways to monetize renewable energy tax credits (RETCs): 1) transferability, the ability to transfer certain RETCs as if they were separate property, and 2) elective pay or direct pay, the ability for certain tax-exempt owners of renewable energy property to report certain RETCs on their tax returns, and in turn, have the Internal Revenue Service refund the tax credits. Treasury rec...
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Since its passage one year ago, the Inflation Reduction Act of 2022 has spurred hundreds of billions of dollars in domestic, utility scale clean energy investments. Three incentives–the HOMES Energy Rebate Program, the Internal Revenue Code Section 45L Energy Efficient Homes Credit and the solar investment tax credit (ITC)–provide options to developers, investors and others in the affordable housing community who want to add green ...
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Affordable housing professionals who use the 4% low-income housing tax credit to finance and build homes may be familiar with two key tests that are crucial to bond transactions: The 50% test and the 95-5 test. On this week’s episode of Tax Credit Tuesday, Michael Novogradac, CPA, and Charlie Rhuda, CPA, unpack four essential pieces of information about each of these two tests. First, they give background on each of the tests befor...
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Rental property owners who receive assistance from the U.S. Department of Housing and Urban Development (HUD) through debt financing and/or tenant rent subsidies used to develop and preserve affordable housing are subject to several reporting and compliance requirements. On this week’s episode of Tax Credit Tuesday, Michael Novogradac, CPA, and Susan Wilson, CPA, delve into the reporting and compliance requirements that come with t...
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While the supply of community development tax incentives is a multi-billion-dollar annual market for tax credits that include the low-income housing tax credit (LIHTC), new markets tax credit (NMTC), historic tax credit (HTC) and various clean/renewable energy tax credits (RETCs), the demand for such credits plays a major role in determining their value. On this week’s Tax Credit Tuesday, Michael Novogradac, CPA, is joined by Novog...
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Community development tax incentives create a multi-billion-dollar annual market for tax credits, including the low-income housing tax credit, new markets tax credit, historic tax credit and various clean energy tax credits. On this week’s Tax Credit Tuesday, Michael Novogradac, CPA, is joined by Novogradac partners Tony Grappone, CPA; Dirk Wallace, CPA; and Brad Elphick, CPA; for Part 1 of a two-part podcast series on the entire t...
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The U.S. Department of Housing and Urban Development (HUD) annually releases income limits to determine eligibility for low-income housing tax credit (LIHTC) properties. HUD also releases caps that determine the maximum annual income a family can have and still be eligible to occupy HUD-assisted and LIHTC-financed housing, as well as to determine the maximum rent that tenants can be charged. On this week’s Tax Credit Tuesday, Micha...
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July 11, 2023
This summer marks five years since the effective launch of the opportunity zones (OZ) incentive. In this episode of Tax Credit Tuesday, Michael Novogradac, CPA, and guests John Sciarretti, CPA, and Jason Watkins, CPA, discuss OZ hot topics, such as the recently introduced Opportunity Zones Transparency, Extension and Improvement Act, which would create rural opportunity zones and create reporting requirements. They also discuss eig...
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One of the crucial steps to an affordable housing property receiving low-income housing tax credits (LIHTCs) is the placed-in-service application the developer files with the housing credit agency. That application sets up the property to receive its Internal Revenue Service (IRS) Forms 8609, which allocate the tax credits on a per-building basis. In this Tax Credit Tuesday podcast, Michael Novogradac, CPA, and Novogradac partner T...
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