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...

Linking development finance and food systems can be a daunting undertaking for any community. Research on the current ecosystem of food systems finance has positioned CDFA to identify key strategies for the path ahead in this work. The Food Systems...

States across the country are starting to gather data and use evidence to systematically evaluate tax incentives. To illustrate what sort of evaluations states are conducting, NCSL created a database of state tax incentive evaluations. Evaluations...

During this installment of the CDFA Food Systems Finance Webinar Series, we explored how investing in food-centered redevelopment can restore local food systems infrastructure, catalyze additional neighborhood development, and protect healthy,...

As mandated through the Housing and Economic Recovery Act of 2008, state agencies administering the Program are required to submit demographic and economic data on LIHTC tenants to HUD. While not inclusive of all tenants served by the LIHTC, the...

This Community Developments Fact Sheet summarizes certain aspects of the Historic Tax Credit (HTC) program for national banks and federal savings associations (collectively, banks) and explains how HTCs may be used to support a bank’s affordable...

The Low-Income Housing Tax Credit (LIHTC) is a complex but crucial tool for the production and preservation of affordable rental housing. In this report, the Urban Institute outlines the basics of the LIHTC program, including how it works, the...

The CDFI Fund requires all CDEs that have been awarded NMTC allocations to submit an annual report detailing how they invested Qualified Equity Investment (QEI) proceeds in low-income communities. The Summary Report categorizes all CDE investments...

This paper continues a white paper series demonstrating the ways in which traditional development financing is already supporting food systems, with a focus on finance tools that help to stimulate investment. An overview of investment tools, such as...

During this installment of the CDFA // BNY Mellon Development Finance Webcast Series, learn from expert speakers as they discussed their plans for the recent allocation of New Markets Tax Credits.

During this installment of the CDFA // BNY Mellon Webcast Series, Lillian Plata with Nee Plata Law LLC presented on the structure of tax credit unwinds for New Markets Tax Credit and Low-Income Housing Tax Credit deals.

This 2018 presentation from the CDFI Fund provides an introduction to the New Markets Tax Credit program.

Thomas Porter, Director of Commercial Lending at the Vermont Economic Development Authority, discusses unique development financing solutions for mixed-use development.

This fact sheet on Historic Tax Credits (HTC) was produced by the Office of the Comptroller of the Currency in July 2017.

Sara Hazzard with SCEDA and Tushar Chikhliker with Nexsen Pruet discuss the latest legislative updates in South Carolina. What development finance topics are being discussed in the statehouse? Is there recent legislation that will have an impact on...

The 2017 CDFA Michigan Financing Roundtable Webinar discusses the latest and greatest in Development Finance across the state. The webinar includes two sessions: Development Finance Current Events Review and The Michigan Bond Market. Experts, Craig...

League of Minnesota Cities provides a guide on the requirements for a city to establish criteria for awarding business subsidies and various development agencies cities may create. An overview of state and federally sponsored programs for...

This Pew Charitable Trust report discusses the challenges and opportunities available to states seeking to create jobs and expand their economies while avoiding budgetary surprises by utilizing data and design to make state tax incentives more...

As part of the CDFA Brownfields Technical Assistance Program, this third installment of the Brownfields Financing Webinar Series focuses on the recent allocation of $3.5 billion in New Markets Tax Credit awards by the U.S. Treasury Department’s CDFI...

Jeff Kraft of the Colorado Office of Economic Development and International Trade discusses the general principles of tax credits and provides strategies to help promote access to capital.

The CDFA Brownfields Financing Toolkit provides communities with an easy-to-use, best practices resource on brownfields redevelopment. The toolkit brings together the best financing concepts and techniques to provide a comprehensive response to...

Bernie Mazyck, President & CEO of the South Carolina Association for Community Economic Development, explains the role of the Association in appropriating dollars for investment and administering state tax credits.

Christian Rogers discusses the value of credits for historic rehabilitation purposes, in addition to the standards and qualifications for federal and state programs.

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

Jim Tinsley with Alpharesults LLC explores the Georgia Tax Credit programs that are available, including Job Tax Credits and Opportunity Zone Tax Credits.

Jet Hollingsworth with Butler Snow LLP talks on how a variety of tax credits are being used to help finance community development projects in rural, small town and urban settings.

Gary Perlow provides an overview of the federal New Markets Tax Credit program. Perlow covers the program's purpose, industry acronyms, application process, deal structuring and much more.

The New Jersey Economic Opportunity Act of 2013 is designed to stimulate economic development and strengthen New Jersey’s competitive edge in the global economy. This presentation from NJ Economic Development Authority at the PlanSmart NJ event,...

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...

This presentation is a look at FY 2014 Economic Forecast and Revenue Estimate along with FY 2013 Revenue Update presented by the Commission on Government Forecasting and Accountability at the Illinois Financial Forecast Forum, where industry leaders...

Presented at the Illinois Financial Forecast Forum, this report provides a summary of information related to the types of incentives offered in Illinois, how Illinois’ taxation and incentives compare to other states, and provides sources where...

JobsOhio and the Ohio Development Services Agency offers a comprehensive package of financial and technical assistance resources that support job creation and retention through site location, infrastructure development, and capital investment by...

In a presentation by Weber Murphy Fox and MCM Company, speakers emphasize the historical and economic benefits of the federal historic tax credits. Topics include: rehabilitation and economic development; historic tax credits; project examples; the...

The Keystone Opportunity Zone (KOZ) Program develops a community’s abandoned, unused, underutilized land and buildings into business districts and residential areas that present a well-rounded and well-balanced approach to community revitalization....

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,...

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...

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...

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.

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...

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....

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.

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...

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...

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.

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...

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.

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 2010's...

This Ohio Department of Development document is a case study of a state historic tax credit deal closed in May of 2010.

Steve Heusinger of Ryan Tax Credit Services gives on overview of how tax credits work in this presentation. He specifically focuses on the application of historic rehabilitation and renewable energy tax credits.