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Keystone Opportunity Zone | Program Guidelines and Application | January 2013

The Keystone Opportunity Zone (KOZ) Program is one of the nation’s boldest and most innovative economic and community development programs. This unique program develops a community’s abandoned, unused, underutilized land and buildings into business...

Introduction to New Markets Tax Credits Login

Federal Federal New Markets Tax Credits (NMTCs)Tax Credits Understanding Tax Credits U.S. Dept. of Treasury CDFI Fund

Novogradac & Company published this document as a companion to their NMTC Basics workshop. The resource is tremendously helpful as it reviews program background, definition and application process. Furthermore, CDEs, QEIs, QLICIs, QALICBs,...

Novogradac - New Markets & Volume Cap Workshop Login

Federal Federal New Markets Tax Credits (NMTCs)State Finance Program Tax Credits U.S. Dept. of Treasury CDFI Fund (more)

Annette Stevenson with Novogradac & Company discusses how to determine where and when projects should consider utilizing federal and state NMTCs. Stevenson also presents elements that give NMTC applications a greater chance for approval.

Ohio New Markets Tax Credits: The Basics Login

State Finance Program State New Markets Tax Credits Tax Credits Understanding Tax Credits

Diane Alecusan with Ohio Development Services Agency and Amber Seitz with Finance Fund thoroughly cover the Ohio New Markets Tax Credit Program. Everything from basic overview to detailed definitions and much more are covered.

Development Finance Authority of Summit County - Ohio NMTC Workshop Login

Bond Finance Federal Local Finance Program State Finance Program Tax Credits (more)

Chris Burnham with the Development Finance Authority of Summit County covers both tax-exempt bonds and Ohio New Markets Tax Credits. Burnham shows where bond financing has made an impact in Summit County. Furthermore, Burnham discusses the...

Federal and Ohio New Markets Tax Credit Login

Federal Federal New Markets Tax Credits (NMTCs)State Finance Program Tax Credits U.S. Dept. of Treasury CDFI Fund (more)

Radhika Reddy with Ariel Ventures provides examples of deal structuring with and without leverage. Furthermore, Reddy shows a net benefit analysis given the different scenarios.

Texas Enterprise Zone Program

Economic Development State Finance Program State Tax Credit Programs Tax Credits Understanding Tax Credits

The Texas Enterprise Zone Program is a performance-based incentive and allows qualified businesses to receive a refund of state sales and use taxes. The level and amount of refund is related to the capital investment and jobs at the qualified...

Support Tools for Local Initiatives - Federal Funds for ED Login

Access to Capital Bond Finance Brownfield Financing Community Development Economic Development (more)

Charlie Bartsch with the U.S. Environmental Protection Agency covers a slew of federal financing programs available to support local economic development initiatives. Bartsch provides case studies and examples of how various programs can be applied...

Investment Tools - New Market Tax Credits Login

Federal Federal New Markets Tax Credits (NMTCs)Tax Credits Understanding Tax Credits U.S. Dept. of Treasury CDFI Fund

John Dalton with Bryan Cave LLP presented on the highly successful federal New Market Tax Credit program and how to effectively apply this program to development opportunities.

Investment Tools - Historic Tax Credits Login

Federal Federal Historic Rehab Tax Credits Tax Credits Understanding Tax Credits U.S. Dept. of Interior - National Park Services (NPS)

Bill MacRostie with MacRostie Historic Advisors LLC discussed the highly successful historic tax credit program and how to effectively apply this program to development opportunities.

Handbook for Integrating NEPA and Section 106 Login

Federal Historic Rehab Tax Credits Tax Credits Understanding Tax Credits Urban Development

Council on Environmental Quality, Executive Office of the President, and Advisory Council on Historic Preservation produced this handbook to provide advice on implementing provisions added to the Section 106 regulations.

DOE Factsheet: Advanced Energy Manufacturing Tax Credit (48C) Login

Energy Finance Federal Tax Credits Understanding Energy Finance U.S. Dept. of Energy (DOE)(more)

This DOE factsheet gives an overview of the Advanced Energy Manufacturing Tax Credit. Treasury may award $2.3 billion in tax credits for qualified investments in advanced energy projects, to support new, expanded, or re-equipped domestic...

CDFA Illinois Financing Roundtable Webcast: Unlocking the Development Finance Toolbox in Illinois Presentation

Development finance is the heart of economic, energy, infrastructure, technology, and environmental development. Without core financing tools, such as bonds, TIF, tax credits, and access to capital, development projects simply cannot move forward....

State Tax Credits: Unique Programs for ED Login

Access to Capital Angel Investment Innovation Finance State Finance Program Tax Credits (more)

Robert Heard with Cimarron Capital Partners discusses unique ways to use state tax credits in order to create and incentivize an innovation industry.

New Markets Tax Credits Program Overview Login

Community Development Federal Federal New Markets Tax Credits (NMTCs)Tax Credits U.S. Dept. of Treasury CDFI Fund (more)

Daniel Aiello from the CDFI Fund provides an overview of the NMTC program along with general information on CDFI Fund programs and initiatives.

Tax Credits in Combination with Other Tools

Chuck Depew, Director of the National Development Council, gives an encompassing presentation on using tax credits in combination with other financing tools to catalyze development.

New Market Tax Credits: Diverse Uses Login

Laura Vowell of U.S. Bancorp CDC and Colin Rowan of United Fund Advisors share insight to how diverse NMTCs can be.

PEW: Evaluating State Tax Incentives Login

Access to Capital Bond Finance Economic Development Legislative Local Finance Program (more)

Pew Center on the States evaluates how states across the country are effectively spending money to spur growth and jobs. Pew emphasizes the importance of regular program evaluation and comparative research.

MHA Historic Preservation Tax Incentive Program Login

Federal Federal Historic Rehab Tax Credits Tax Credits Understanding Tax Credits U.S. Dept. of Interior - National Park Services (NPS)

Albert Rex with MacRostie Historic Advisors provides a comprehensive guide to understanding the Historic Preservation Tax Incentive Program.

Introduction to Renewable Energy Tax Credits Login

Bond Finance Energy Finance Federal Green Finance Tax Credits (more)

Stephen Heusinger with Backroads Capital breaks down the national Renewable Energy Tax Credit market.

Low-Income Housing Tax Credits Login

Bond Finance Federal Low Income Housing Tax Credits (LIHTCs)Tax Credits U.S. Dept. of Housing & Urban Affairs (HUD)(more)

Michael Buker from Ice Miller gives a detailed presentation on Low-Income Housing Tax Credits.

Intro to Tax Credits Login

Tax Credits Understanding Tax Credits

Michael Buker from Ice Miller gives a brief overview of tax credit finance.

Ohio Historic Preservation Tax Credit Login

State Finance Program State Historic Tax Credits Tax Credits Understanding Tax Credits

Diane Alecusan from Ohio Development Services Agency discusses Ohio's Historic Tax Credit Program.

Common Mistakes in Tax Credit Finance Login

Federal Federal New Markets Tax Credits (NMTCs)State Finance Program Tax Credits U.S. Dept. of Treasury CDFI Fund (more)

Steve Schoeny of Ice Miller LLP discusses tax credit programs and lays out necessary considerations to make throughout the tax credit finance process.

Nuts and Bolts of NMTCs and HTCs: Should Bond Lawyers Care?

Bond Finance Federal Tax Credits U.S. Dept. of Interior - National Park Services (NPS)U.S. Dept. of Treasury CDFI Fund (more)

This presentation covers financing structures for NMTC or HTC and tax-exempt bond projects. The authors are Mary Nash Rusher of Hunton & Williams, Peter Duffley of Womble Carlyle Sandridge & Rice, Dick Helde of Dorsey & Whitney, Marshall Philiips of...

Cutting-Edge Layered Tax Credit Financed Projects

Federal State Finance Program Tax Credits U.S. Dept. of Interior - National Park Services (NPS)U.S. Dept. of Treasury CDFI Fund (more)

Alan Kennard, Locke Lord, Laura Vowell, U.S. Bancorp CDC, and Jerome Breed, Bryan Cave, present this discussion of tax credit programs and case studies.

Renewable Energy Finance Incentive and Tax Credit Programs

Energy Finance Federal Green Finance State Finance Program Tax Credits (more)

This presentation by Richard Montgomery of Enhanced Capital Partners discusses federal and state renewable and new markets tax credit programs, including finance structures.

Incentive and Tax Credit Programs

Energy Finance Green Finance Renewable Energy Investment Tax Credit (ITC)State Finance Program Tax Credits (more)

Stephen Heusinger of Backroads Capital Partners reviews energy tax credit programs and provides and overview of state energy incentives.

Understanding Development Finance Login

Access to Capital Bond Finance Development Finance Toolbox Economic Development Federal (more)

This presentation by Toby Rittner of CDFA covers the development finance toolbox approach to economic development, overviewing bedrock, targeted, investment, lending, and support finance tools.

Tax Credit Investment Tools Login

Energy Finance Federal Tax Credits U.S. Dept. of Housing & Urban Affairs (HUD)U.S. Dept. of Interior - National Park Services (NPS)(more)

An overview of the key considerations for federal tax credit programs is provided in the presentation by Michael Buker of Ice Miller LLP.

Tax Credit Finance Reference Guide

Written in conjunction with Ice Miller LLP, the Tax Credit Finance Reference Guide examines how to effectively apply tax credits to development opportunities, and explains the basics of tax credits and the fundamentals of using these tools. In...

Introduction to Tax Credits Login

Development Finance Toolbox Tax Credits Understanding Tax Credits

Michael Buker from Ice Miller gives this presentation explaining tax credits. He discusses the basic steps for using tax credits, the key players involved in a transaction, benefits of tax credit programs, and strategies for overcoming challenges...

Historic Tax Credits Login

Federal Historic Rehab Tax Credits Tax Credit Case Studies Tax Credits Understanding Tax Credits U.S. Dept. of Interior - National Park Services (NPS)

Bill MacRostie from MacRostie Historic Advisors LLC gives this presentation with a general introduction to historic tax credits. He review the basic rules for using the credit as well as gives some case study examples.

Historic Tax Credits: Basics & Structuring Considerations Login

Federal Historic Rehab Tax Credits Tax Credits Understanding Tax Credits

Jon Neal from McGuire Woods LLP gives this presentation with an in-depth look at the regulations for the federal historic tax credit program. He also reviews the rules for earning, calculating, and claiming the credit; basic structures; and...

An Introduction to Low-Income Housing Tax Credits Login

Low Income Housing Tax Credits (LIHTCs)Tax Credits Understanding Tax Credits

Brad Weinberg from Novogradac & Company gives this presentation outlining the basics of the Low Income Housing Tax Credit program. He explains how the credit is used, typical structures, and trends in LIHTC financing.

NMTC Program Overview Login

Federal New Markets Tax Credits (NMTCs)Tax Credits Understanding Tax Credits U.S. Dept. of Treasury CDFI Fund

Matt Josephs from the Community Development Financial Institutions (CDFI) Fund gives this presentation about the New Markets Tax Credit Program. He reviews CDFI Fund programs and initiatives, applying for CDE certification, applying for NMTC...

Renewable Energy Tax Credits Login

Energy Finance Renewable Energy Investment Tax Credit (ITC)Tax Credits Understanding Tax Credits U.S. Dept. of Energy (DOE)

Tony Grappone from Novogradac & Company gives this presentation discussing the basic structures of renewable energy tax credits. He breakdowns sample revenue and expenses as well as gives examples of investor benefits for using the credits.

Financing Facilities and Operations with New Markets Tax Credits Login

Federal New Markets Tax Credits (NMTCs)Tax Credits Understanding Tax Credits U.S. Dept. of Treasury CDFI Fund

Paul Jones from Ice Miller gives this presentation outlining the basic rules of the New Markets Tax Credit Program. He reviews Community Development Entities (CDE), Qualified Active Low-Income Business (QALICB), the role of the investor, and how...

Tax Credits Work--The Truth Behind One of the Federal Government's Most Productive Financing Programs

CDFA Original Research Federal Federal New Markets Tax Credits (NMTCs)Tax Credits U.S. Dept. of Treasury CDFI Fund (more)

The New Markets Tax Credit program has a proven record of success as an economic development finance tool. CDFA President & CEO Toby Rittner reviews investment tools and covers the NMTC program in this article from Development Finance Perspectives.

New Markets Tax Credits: A Very, Very Short Course Login

Bond Finance Federal Federal New Markets Tax Credits (NMTCs)Tax Credits U.S. Dept. of Treasury CDFI Fund (more)

This presentation by Jeffrey W. Sacks provides a quick review of the New Markets Tax Credit program, including how the credits work, how to combine the credits with bonds, and what happens at the end of a NMTC transaction.

Tapping the Sources of State Sponsored Venture Capital Login

Access to Capital Innovation Finance State Finance Program State Sponsored Venture Capital State Tax Credit Programs (more)

Robert Heard of Cimarron Capital Partners gives this presentation outlining the variety of sources available to supporting venture capital at the state level. He looks at the basic components of a state sponsored venture capital program and...

Maximizing TIF by Combining Tools Login

Access to Capital Federal Tax Credits Tax Increment Finance (TIF)U.S. Dept. of Housing & Urban Affairs (HUD)(more)

Tony Smith from S.B. Friedman & Company outlines how TIF can be combined with New Markets Tax Credits in this presentation. He provides a description of the NMTC program works and then shares a variety of case study projects from the Chicago area. ...

Cleveland - Midwest Tax Credit Powerhouse Login

Federal Local Finance Program Tax Credits U.S. Dept. of Housing & Urban Affairs (HUD)U.S. Dept. of Interior - National Park Services (NPS)(more)

Written by John Leith-Tetrault for the March 2011 issue of the Novogradac Journal of Tax Credits, this article reviews Cleveland's historic success with tax credits. Leith-Tetrault starts with Reagan's cuts to HUD and follows the growth of...

Economic and Fiscal Impacts of the New Mexico Film Production Tax Credit

State Tax Credit Programs Tax Credit Case Studies Tax Credits Understanding Tax Credits

This 2009 report by Ernst & Young details the New Mexico film credit program. The impact analysis reviews the growth of the program, the costs of the tax cuts, the relationship between the program and tourism, and the jobs and spending boosts from...

Estimated Impacts of the NY State Film Credit

State Tax Credit Programs Tax Credit Case Studies Tax Credits Understanding Tax Credits

This 2009 report by Ernst & Young details the New York State film credit program. The impact analysis reviews the costs of the tax cuts, the types of activities that earn credits, and the jobs and spending boosts from the films.

Understanding Development Finance & the Toolbox Approach Login

Access to Capital Bond Finance Development Finance Toolbox Revolving Loan Funds (RLFs)Tax Credits (more)

Toby Rittner with the Council of Development Finance Agencies give this presentation outlining the basics of development finance. He reviews bonds, tax credits, revolving loan funds, tax increment finance, federal financing programs, and more. He...

Investment Tools: Historic Tax Credits Login

Development Finance Toolbox Federal Federal Historic Rehab Tax Credits Low Income Housing Tax Credits (LIHTCs)Tax Credits (more)

Albert Rex from MacRostie Historic Advisors gives an overview the basics of historic tax credits and low-income housing tax credits in this presentation. He outlines the basics requirements of each program and then provides examples of a variety of...

Investment Tools: New Markets Tax Credits Login

Development Finance Toolbox Federal Federal New Markets Tax Credits (NMTCs)Tax Credits U.S. Dept. of Treasury CDFI Fund (more)

Marc Hirshman from U.S. Bancorp Community Development Corporation reviews the basics of the New Markets Tax Credit program in this presentation. He discusses how the program works and provides examples of typical projects.

Development Finance Toolbox: Investment Tools Login

Brownfield Financing Development Finance Toolbox Federal Innovation Finance Tax Credits (more)

This presentation by Toby Rittner, President & CEO of CDFA, overviews development finance investment tools. Highlights include a discussion of tax credits and an introduction to the four main federal tax programs.

Remaking the Case for Tax Credits Login

Federal Federal Historic Rehab Tax Credits Federal New Markets Tax Credits (NMTCs)Low Income Housing Tax Credits (LIHTCs)Tax Credits (more)

In the January 2011 issue of the Novogradac Journal of Tax Credits, Michael J. Novogradac outlines this basics of low-income housing tax credits, renewable energy tax credits, historic tax credits, and new market tax credits. In light of last year's...