Jan. 30, 2024: So You Want to Be a LIHTC Developer: Optimizing First-Year Credits скачать в хорошем качестве

Jan. 30, 2024: So You Want to Be a LIHTC Developer: Optimizing First-Year Credits

Sensitivities around timing can lead to variances in the volume of low-income housing tax credits (LIHTCs) an owner or manager can claim in the first year a LIHTC property is placed in service. In this episode of Tax Credit Tuesday, Michael Novogradac, CPA, and Novogradac partner Dayle Dalling, CPA, discuss four paths to optimizing first-year LIHTCs: 9% new construction, 4% new construction, 9% acquisition-rehabilitation and 4% acquisition-rehabilitation. They outline why the issue is important to owners, managers, developers and more before segueing into how first-year credits are determined. Summaries of each topic: 1. Introduction (00:00-2:27) 2. Guest Introduction (2:28-3:12) 3. Why We Care (3:13-6:23) 4. How First-Year Credits Are Determined (6:24-11:20) 5. 9% New Construction (11:21-16:27) 6. 4% New Construction (16:28-18:28) 7. 9% Acquisition-Rehabilitation (18:29-22:34) 8. 4% Acquisition-Rehabilitation (22:35-28:04) 9. Off-Mike Section (28:06-32:05) Find podcast show notes and more Tax Credit Tuesday episodes at www.novoco.com/podcast.