Following passage of the One Big, Beautiful Bill Act, which lowered the bond-financing threshold for 4% Housing Credits from 50% to 25%, the Affordable Housing Tax Credit Coalition (AHTCC) has released recommended practices to guide state and local...

During this installment of the CDFA Tribal Financing Webinar Series, experts explain New Markets Tax Credits and Opportunity Zones—two incentives developers can consider when financing tribal projects.

During this installment of the CDFA-Bricker Webinar Series, experts present strategies for how to use a variety of tax-related financing and exemption tools to acquire funding for housing projects. Learn the basics and real-world applications of...

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...

During this installment of the CDFA Food Systems Finance Webinar Series, we look at tax credit programs that allow businesses and investors to claim a tax credit for committing resources to a food system project or business. We also explore how...

The federal Business Energy Investment Tax Credit (ITC) allows eligible users to claim up to 30% of expenditures for energy projects.

A tax deduction of $1.80 per square foot is available to owners of new or existing buildings who install (1) interior lighting; (2) a building envelope; or (3) heating, cooling, ventilation, or hot water systems that reduce the energy and power cost...

The Federal Historic Preservation Tax Incentives program encourages private sector investment in the rehabilitation and re-use of historic buildings. It creates jobs and is one of the nation's most successful and cost-effective community...

LIHTC is the federal government’s primary prorgram for encouraging the investment of private equity in the development of affordable rental housing.

Under the federal Modified Accelerated Cost-Recovery System (MACRS), businesses may recover investments in certain property through depreciation deductions. The MACRS establishes a set of class lives for various types of property, ranging from three...

Incentives to businesses with a highly-skilled, knowledge-based workforce

Businesses that make qualifying new investments may earn an income tax credit. This credit can offset up to 50% of a company’s state income tax liability and may be carried forward up to 14 years.

Businesses conducting basic and qualified research may earn an income tax credit of 5% that may be carriedforward up to 14 years.

For those working through the Development Finance Certified Professional (DFCP) Program, the DFCP Study Pack contains all of the reference guides needed to prepare for the final comprehensive exam. This complete set can be used as a study guide...

The Practitioner's Guide to Economic Development Finance is the only comprehensive resource dedicated to building and utilizing the development finance toolbox. The Practitioner's Guide provides the insight and practical information needed to...

The Practitioner's Guide to Economic Development Finance is the only comprehensive resource dedicated to building and utilizing the development finance toolbox. The Practitioner's Guide provides the insight and practical information needed to...

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...

Unlocking Capital: A Handbook for Becoming a High Performing Development Finance Agency (Handbook) serves as a companion to the Practitioner’s Guide to help illuminate the structures of development finance agencies (DFAs), essential conduits to...