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Novogradac Journal of Tax Credits Volume 15 Issue 1

Abridged version of the January 2024 issue of the Novogradac Journal of Tax Credits. For more content, please subscribe to the Journal.

Journal Cover January 2024


Jessica Ricks

Monday, January 8, 2024

Most renewable energy partnership deals are structured to contemplate the exit of the tax credit investor member at the end of the tax credit compliance period or five years after the last facility in each fund is placed in service. An investor will typically exit from a structure after this point both to ensure there is no risk of tax credit recapture and to maximize its return on investment. There are several key points sponsors and investors should keep in mind as projects reach the end of their compliance periods.

Nisreen Karkotli

Friday, January 5, 2024

What are the implications of the new Financial Accounting Standards Board (FASB) Accounting Standards Codification 842 (ASC 842) on entities involved in new markets tax credit (NMTC) transactions?

Teresa Garcia

Thursday, January 4, 2024

The challenges of financing affordable rental housing continue to evolve, but so do the solutions.

Nick DeCicco

Wednesday, January 3, 2024

State-level low-income housing tax credits (LIHTCs) have evolved to become an essential part of the capital stack in 2024, according to several industry professionals.

Michael J. Novogradac

Tuesday, January 2, 2024

Properly designed state community development tax incentives are vital companions to their federal versions. A financial hole often remains after developers and sponsors of community development projects line up equity from federal tax incentives, traditional loans and other soft financing sources (such as grants and below-market government loans). This is where state tax incentives, generally tax credits, come in: the equity they generate can help fill that hole.

News Briefs

Monday, January 8, 2024

New markets tax credit news briefs for January 2024, with updates from the CDFI Fund, the Office of the Comptroller and more.

Monday, January 8, 2024

Historic tax credits news briefs for January 2024, with updates from the National Park Service, the National Trust for Historic Preservation, the Maryland Historic Trust and more.

Monday, January 8, 2024

Renewable energy tax credit news briefs for January 2024.

Friday, January 5, 2024

Department of Housing and Urban Development news briefs for January 2024, with updates about notices, benchmarking services, free COVID tests and more.

Thursday, January 4, 2024

Property compliance news briefs for January 2024 from the Federal Communications Commission and the Arizona Department of Housing.

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