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Novogradac Journal of Tax Credits Volume 15 Issue 2

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

Journal Cover February 2024

Articles

Frank Buss

Wednesday, February 7, 2024

Q: What are some issues to look for when completing a historic tax credit (HTC) project with tax-exempt entities involved?

Michael Wong

Tuesday, February 6, 2024

What considerations and issues should be examined when twinning the new markets tax credit (NMTC) with other incentives?

Thomas Stagg

Monday, February 5, 2024

The average-income minimum set-aside test (AIT) will celebrate its six-year anniversary in March. The AIT has had a somewhat tumultuous existence, but the final and temporary regulations released in October 2022 help clarify a lot of the confusion surrounding the AIT. To further clarify some of the confusion around the AIT, we will examine some of the important aspects.

Stephanie Naquin

Friday, February 2, 2024

The Housing Opportunity Through Modernization Act of 2016 (HOTMA) made fundamental changes to the United States Housing Act of 1937, including Section 102, which includes changes related to income determination. One of the more consequential changes is how student financial assistance is recognized in the total household income for circumstances when the household’s income is the basis of program eligibility.

Michael J. Novogradac

Thursday, February 1, 2024

Major changes kick in this year for how property owners determine whether tenants qualify for affordable housing financed by low-income housing tax credit (LIHTC) equity.


News Briefs

Wednesday, February 7, 2024

New markets tax credits news briefs for February 2024 from the CDFI Fund and the Office of the Comptroller of the Currency.

Wednesday, February 7, 2024

Historic tax credits news briefs for February 2024 from New Hampshire, Missouri, Florida and more.

Wednesday, February 7, 2024

Renewable energy tax credits news briefs for February 2024 from the U.S. Department of the Treasury and the Internal Revenue Service.

Wednesday, February 7, 2024

Opportunity zones news briefs for February 2024, with updates from Nevada, North Carolina and New Mexico.

Tuesday, February 6, 2024

Department of Housing and Urban Development (HUD) news briefs for February 2024, with updates from HUD and the Federal Housing Finance Agency.

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