In 2014, the IRS released this report on information for tax-exempt and direct payment bonds issued in 2011. The first section provides an overview of the market by State. The next section discusses direct payment bond programs and presents data for...

This case study and explanation of the Oregon Express Bond Program was presented by Don Krogh of Classic Foods, Ltd., Pat Campbell of West Coast Bank, Carol McCoog of K&L Gates, LLP, and David Weiss of Business Oregon. Details include the program...

Lancaster Pollard provides a case study demonstrating how taxable, fixed-rate notes insured by the FHA Sec. 221(d)(4) program, privately-placed tax-exempt bonds, 4% LIHTC equity and a CDBG-D grant funded an affordable senior housing complex

A basic understanding of using tax credit programs for economic development is given by Beth Mullen of CohnReznick.

This guide from the US DOE is designed as a resource to shows the range of incentives and policies for operational community solar projects while providing examples. Additionally, this guide suggests changes in the regulatory landscape that could...

Bernardi Securities, Inc. explains and highlights the value of the tax-exempt municipal bonds to our economy, comprehensive understanding of the market’s history, unique mechanics.

This Treasury Department Fact Sheet discusses the background and uses, authorized issuers, and more about Tribal Economic Development Bonds.

For this webinar on a new clean energy bond finance model, CE+BFI examines Qualified 501(c)(3) bonds as a mechanism for communities with 501(c)(3) organizations seeking to undertake significant clean energy projects

The Clean Energy + Bond Finance Initiative created this recommended financing model factsheet for clean energy development. The Qualified 501(c)(3) model achieves low-cost capital for renewable energy installations at nonprofit facilities.

In this presentation, Evans Paull of New Partners for Smart Growth explores creative financing models for brownfield redevelopment. Paull covers tools such as bonds, loans, grants, credit enhancements, TIF as well as case studies.

Bryan Zises with Illinois Housing Development Authority presents on a variety of programs for creating affordable housing, reducing blight, fighting foreclosure and increasing homeownership.

Dana Lieberman with IFF describes a number of case studies which capitalize on various tax credit tools to build communities, add jobs and grow local economies throughout Illinois.

In this report, the State of Washington details the distribution and use of the Private Activity Bond allocations in 2013 and focuses on changes that may need to be made to the Bond Cap Program.

In this report, the State of Colorado details the distribution and use of the Private Activity Bond allocations in 2013.

The Office of the Comptroller of the Currency released this report detailing elements of the LIHTC program including deal structuring, opportunities for banks, community impacts, compliance and much more.

This presentation from the California Tax Credit Allocation Committee includes a recap of the 2013 9% Competition, regulation changes for 2014, and the Federal and State credit set-asides and apportionments. The presentation also provides detailed...

The California Public Utilities Commission (CPUC) approved a decision to have the investor-owned utilities implement energy efficiency financing pilots for both residential and non-residential properties. This presentation describes CAEATFA's role...

In this paper, the National Development Council (NDC) examines six critical federal community development financing tools. Using federal financial data, NDC shows the economic activity resulting from the tools makes a significant contribution to the...

Federal Tax Credit Programs including Historic and New Markets are given a helpful breakdown here in a presentation by Cam Turner with United Fund Advisors.

Lancaster Pollard released this case study of Copper Landing Family Apartments and how the developer utilized low-income housing tax credits and tax-exempt bonds in 'record' time to provide a tremendous community benefit for low-income residents.

An economic analysis published by Moody's examines the fiscal impacts over the next decade of several parts of the president's fiscal 2014 budget proposal, including changes regarding the tax treatment of municipal bonds.

Lancaster Pollard created this case study to showcase the innovated financial structuring of a 50-unit affordable housing complex which incorporated Low Income Housing Tax Credits, Tax-Exempt Bonds, an FHA pilot program, and a bridge loan.

IHS Global produced this report to study the fiscal impact of the proposed 28% cap on tax exempt bonds issued by 501(c)(3) organizations. The study found the impacts would be profoundly negative for nonprofits and dramatically hinder their ability...

The IRS released “Avoiding Troubled Tax-Advantaged Bonds” from the TEB Compliance Practice Research Team which identifies a number of considerations for issuers of municipal bonds and outlines steps toward producing public resource products to...

The Clean Energy + Bond Finance Initiative crafted an 'Anatomy of the Deal' document to highlight the main aspects of the NYSERDA Energy Efficiency Bond project and provide a comprehensive list of resources.

David Rogers with Frost Brown Todd discusses Ohio Air Quality Development Authority's (OAQDA) clean energy bond programs. Rogers explores qualifying projects, economic impacts, power purchase agreements, qualified energy conservation bonds, and PACE...

The State of California – Business Investment Guide serves as a reference document to highlight California’s strategic business advantages, new state-sponsored initiatives, incentives as well as existing technical and financial assistance programs.

The U.S. Department of Energy has released a guide to financial resources for clean energy to serve state, local and tribal leaders seeking to build a robust, clean energy economy. This guide provides a snapshot of the federal finance facilities...

The Housing Credit Program (LIHTC Program) is a federal income tax incentive program designed to increase the supply of quality affordable rental housing by assisting with the financing of development costs. Since 1987, the OHFA has used the Housing...

Edwin Oswald and Michael Larsen from Orrick, Herrington & Sutcliffe offer a comprehensive overview of Clean Renewable Energy Bonds. The paper provides information on the mechanics of CREBs, qualified issuers, allocation of national CREB volume...

This report, prepared by IHS Global Insight, assesses the major types of state and local infrastructure that is supported by tax-exempt bond financing and estimated the economic impact of spending cuts precipitated by municipal bond tax exemption...

This report by CohnReznick LLP puts facts and figures to the commonly experienced market effects of CRA investors in the LIHTC world. CohnReznick explores this phenomenon with data that shows that CRA need increases the spread in the amount of...

Heather Hood with Enterprise Community Partners discusses a variety of public and private sources for community investment projects. Hood assesses Social Impact Bonds, Low Income Housing Tax Credits, land-use planning, California investment funds,...

Daniel McRae of Seyfarth Shaw provides information on the resources which are available for energy projects throughout the country including bonds, tax credits, public-private partnerships, EB-5, and much more. McRae explains the benefits of...

Blake Sharpton of Peck, Shaffer & Williams LLP provides an overview of bonds, tax allocation districts (TADs), and special district finance. Sharpton also describes the importance of repayment revenue sources and the bond financing process.

The Georgia Downtown Renaissance Act affirms the importance of Georgia’s downtowns by offering state tax incentives for private sector investments within clearly defined downtown boundaries called Renaissance Districts.

Environment Georgia Research & Policy Center details Atlanta's efforts towards sustainability and green energy production. This report urges public leaders to consider making a considerable investment in clean energy, specifically solar energy, in...

Urban Manufacturing Alliance takes an in-depth look at the Industrial Revenue Bond Program and makes a number of key findings and recommendations. This brief also examines other popular tools being paired with IRBs, state volume cap, and urban...

The Utah Department of Community and Culture is Utah's tax-exempt bonding authority and manages the state's Private Activity Bond (PAB) program. Utah established Manufacturing Facilities as a priority and issues qualified small issue bonds for new...

William Gale and Samuel Brown from Urban-Brookings Tax Policy Center published this paper discussing interactions between the federal tax code, small business, and the economy. Among other things, the paper also identifies tax provisions that most...

Terri Ludwig of Enterprise Community Partners was featured in Community Development Investment Review for writing on Pay for Success programs. Ludwig's article suggests incorporating elements of LIHTCs into Social Impact Bonds to ensure only...

The Federal Reserve Bank of San Francisco released the first issue in 2013 of the Community Development Investment Review. This issue focuses on successful, performance driven financing tools to promote community development. A variety of the best...

PIDC and PHFA hosted an Affordable Housing Seminar in early 2013 to promote the availability of tax exempt financing options for housing projects. The seminar has a variety of organizations with experience in the industry to provide a wealth of...

Ohio Development Services Agency created a Volume Cap Program fact sheet for 2013 to help interested parties understand tax-exempt bonds, private activity bonds, and volume cap. This document is informative and concise, providing details relating to...

The State of Michigan received an allocation of $103.7M in QECBs. The Department of Energy, Labor & Economic Growth released this one-page document, providing allocations by municipality.

This document, prepared by the Joint Committee on Taxation, summarizes the provisions and discusses economic issues of allowing a deduction for certain State and local taxes, tax-exempt and tax-credit bond provisions, income tax, and the treatment...

South Carolina Jobs-Economic Development Authority released a new document explaining Industrial Development Bonds (IDBs). The document provides bond participants, the process, advantages of tax-exempt bonds, and general structure.

Orrick, Herrington & Sutcliffe published this guidebook for general informational purposes concerning water and wastewater utilities. The purpose of the guidebook is to provide an overview of issues relating to the financing of these projects, more...

Illinois Finance Authority produced a document detailing volume cap allocations county-by-county across the state. The document explains benefits and potential projects that might qualify for QECBs.

This fact sheet, provided by the Office of the Comptroller of the Currency, provides an overview of the Low-Income Housing Tax Credit (LIHTC) Program. Elements include how the credits work, how they are awarded, and how LIHTC projects can provide...