Most low- to moderate-income households in North America must contend with the critical shortage in medium-density housing. Since the mid-1940s, American cities have been emblematic of low- and high-density developments with little in-between. The...

This notice modifies the existing domestic content safe harbor in Notice 2023-38, provides a new elective safe harbor for determining the domestic content bonus credit amounts under §§ 45, 45Y, 48, and 48E of the Internal Revenue Code, and requests...

This notice provides additional guidance to clarify and amplify the procedures for the allocation of credits under Section 48C of the Internal Revenue Code regarding the qualifying advanced energy project credit program.

The U.S. Department of the Treasury and the Internal Revenue Service released final guidance describing rules and definitions for transferrable tax credits/incentives in the Inflation Reduction Act. They will be published in the April 30, 2023,...

This notice provides guidance for qualified student loan bonds to clarify certain requirements for tax-exempt bond financing for loan programs of general application approved by a State under § 144(b)(1)(B) (State Supplemental Loan programs). ...

The Federal Financing Reference Guide is the most comprehensive resource available for assessing federal economic development financing programs. This printed guide gives an overview of each federal economic development financing program available...

The Tax Credit Finance Reference Guide provides an exploratory overview of how communities can use tax credit finance programs, such as New Markets Tax Credits, Low-Income Housing Tax Credits, or Historic Rehabilitation Tax Credits, to support...