Feb 20, 2024 So You Want to Be a LIHTC Developer State LIHTCs скачать в хорошем качестве

Feb 20, 2024 So You Want to Be a LIHTC Developer State LIHTCs

Over the past 10 years, the number of state-level low-income housing tax credit (LIHTC) incentives has increased from 13 to 30 as more states recognize the value of a state LIHTC to help fill financing gaps for affordable multifamily rental housing. In this week’s episode of Tax Credit Tuesday, Michael Novogradac, CPA, and Novogradac partner Aaron Sherrard, CPA, discuss state housing credits as part of the ongoing “So You Want to Be a LIHTC Developer” podcast series. They review the basics of state LIHTCs, then discuss the differences and opportunities for certificated and allocated credits before moving on to structuring issues for transactions involving state LIHTC equity. After that, they look at what types of state taxes are offset by the credits and how states can design incentives to increase their value. Summaries of each topic: 1. Introduction (0:11-4:19) 2. Basics of State LIHTCs (4:20-9:39) 3. Certificated, Allocated State LIHTCs (9:40-30:23) 4. Structuring Issues With State LIHTCs (30:24-24:57) 5. Taxes Offset by State LIHTCs (34:58-39:07) 6. How Can States Design LIHTCs to Increase Value? (39:08-44:06) 7. Final Thoughts (44:07-46:20) 8. Off-Mike Section (46:21-49:37)