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 CDFA has announced its support for federal legislation to create a temporary federal tax credit that would encourage the conversion of vacant and under-utilized commercial properties into residential housing. The bipartisan bill (H.R. 9002/S....

Throughout the U.S., individual states offer unique tax credits and negotiated incentives to attract or retain business operations. Currently, there are more than 2,400 state and local incentive programs available. There are a variety of ways these...

This content refers to the state low-income housing tax credit programs - not the federal LIHTC program. The following chart is intended for summary purposes only. As state LIHTC programs vary widely, it is recommended that you gather complete...

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...