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Novogradac Journal of Tax Credits Volume 14 Issue 10

Abridged version of the October 2023 issue of the Novogradac Journal of Tax Credits. For more content, please subscribe to the Journal.

Journal Cover October 2023

Articles

Teresa Garcia

Friday, October 6, 2023

To be eligible for many community solar programs and on-site solar incentives, property owners are often required to distribute the financial benefits to tenants—financial benefits that can be direct (i.e., a credit on the tenant’s electricity bill) or indirect (i.e., distributed by an owner and not by an individual meter).

Stephanie Naquin

Thursday, October 5, 2023

The Uniform Physical Condition Standard (UPCS) inspection protocol was developed by the U.S. Department of Housing and Urban Development’s (HUD) Real Estate Assessment Center (REAC) to ensure that housing is “decent, safe, sanitary and in good repair.”

Nick DeCicco

Wednesday, October 4, 2023

Ask professionals working in new markets tax credits (NMTC) about the value of investing in minority-owned businesses and instead of arguments about how much has been gained, some may speak of opportunities lost.

Brad Stanhope

Tuesday, October 3, 2023

Twenty years later, when NMTC awards typically range from $20 million to $60 million, the idea of a half-billion-dollar allocation seems extreme. Then? It was an open question.

Michael J. Novogradac

Monday, October 2, 2023

The new markets tax credit (NMTC) has clearly earned a permanent place in the nation’s tax code.


News Briefs

Friday, October 6, 2023

Renewable energy tax credits news briefs for October 2023, including IRS regulation updates and HUD's GRRP award application closing notice.

Friday, October 6, 2023

New market tax credits news briefs for October 2023, with updates about eligibility data, an IRS notice, community development entity and a CityWide affiliate.

Friday, October 6, 2023

Historic tax credit news briefs for October 2023 from Kentucky and Illinois, as well as the Advisory Council on Historic Preservation.

Thursday, October 5, 2023

The U.S. Department of Housing and Urban Development news briefs for October 2023, with updates about fair market rents, housing needs and updated guidance.

Wednesday, October 4, 2023

Property compliance news briefs for October 2023 from Hawaii, Illinois and New Jersey.

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