Tax Credit Advisor Article Archives

Raison d’être: The New Markets Tax Credit and Commonwealth Dairy

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Tax Credit Advisor, December 2011: Commonwealth Dairy, a start-up operation in Brattleboro, Vt., is just the kind of business that the federal new markets tax credit was designed to spur, in just the location the program was meant to boost.

Dealing With Casualty Losses in the Low-Income Housing Tax Credit Program

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Tax Credit Advisor, December 2011:

This year the Internal Revenue Services has issued a number of notices to permit existing low-income housing tax credit projects in certain states, with the approval of the staisasters and other events can destroy or significantly damage housing credit properties, putting them partly or entirely out of operation.

Justice Department Files Brief in IRS Appeal of Tax Court Decision in Historic Boardwalk Hall Case

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Tax Credit Advisor, December 2011: Abrief filed on behalf of the Internal Revenue Service in its appeal of an early 2011 U.S.

Potential Gold: Creating Historic Tax Credit Deals from Overlooked Buildings

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Tax Credit Advisor, November 2011: Is that old building on the corner a candidate for renovation using federal historic tax credits?

Off the Main Path: Developers Target Different Niches in Specialized Housing Projects

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Tax Credit Advisor, November 2011: Rental cottages for seniors. Apartments above a public library. Permanent supportive housing units for persons with disabilities. Artists lofts.

Niches filled and unfilled

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Tax Credit Advisor, November 2011: No matter how carefully you pack a box, there are always empty spaces between objects.

State Agencies Grapple With Uncertainty About Fixed 9% Credit

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Tax Credit Advisor, November 2011: State allocating agencies are taking diverse approaches to addressing the uncertainty about whether Congress will pass legislation extending the “fixed” 9% credit rate for new low-income housing tax credit projects.

LIHTC Equity Market Is Having Good Year But Insurers Push Back Against Lower Yields

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Tax Credit Advisor, November 2011:While looking to have a good overall year in terms of raising equity, many low-income housing tax credit syndicators are seeing considerable “pushback” from insurance company investors against the lower yields being offered on new multi-investor funds, suggesting that tax credit yields may have hit or are approaching bottom.

New Markets Tax Credits Funding Montana Health Center for Native Americans

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Tax Credit Advisor, October 2011: Little Big Horn College (LBHC), the higher education institution of the Crow (Apsáalooke) Tribe of Indians located in Crow Agency, Mt., will soon complete construction on its new 35,000-square-foot Health and Wellness Center, which is being funded in part by federal new markets tax credits.

A Positive Picture: New Report Finds That Housing Tax Credit Properties Performed Well and Improved During 2008-2010

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Tax Credit Advisor, October 2011: The financial and operating performance of existing low-income housing tax credit (LIHTC) properties has improved considerably in recent years while the incidence of under-performing projects has decreased, according to a new report from Reznick Group, a national accounting, tax, and business advisory firm.    

An Endangered Species: Rural Rental Housing Finance and the Future

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By Ginger McGuire, Lancaster Pollard

Budget and legislative proposals in Washington are raising questions about the future of federal financial support for rural affordable rental housing projects and how these much-needed developments will be funded in coming years.

A Guide for Action: Risk Assessment Studies Facilitate More Efficient Rental Housing Preservation Efforts in Maryland

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Tax Credit Advisor, October 2011:

By Robert Lefenfeld, Real Property Research Group, Inc.

Advocates and policymakers have always struggled to address affordable housing needs with limited resources.

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