About

Advocacy

Events

Membership

Sponsor

Education

Newsletters

Resources

Advisory Services

×

Online Resource Database

Most resources in the ORD are available to CDFA members only. CDFA members should login with their CDFA Account at the top of the page to access the full set of resources. Non-members are encouraged to join CDFA today to gain access to the entire database.

Search Results: Tax Credits
Displaying 1 - 50 of 1009 Previous | Next | New Search
CDFA Food Systems Finance Webinar Series: Driving Food Systems Investment with Tax Credits
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...
CDFA Supports ‘Revitalizing Downtowns and Main Streets Act’
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....
Top 10 States for Credits and Incentives OpportunitiesMembers only Login
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...
2023 State Tax Credit Information
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...
States are Boosting Economic Security with Child Tax CreditsMembers only Login
Fourteen states provide Child Tax Credits to reduce poverty, boost economic security, and invest in children. States with fully refundable Child Tax Credits in 2024 are California, Colorado, Maine, Maryland, Massachusetts, Minnesota, New Jersey, New...
States are Boosting Economic Security with Child Tax Credits
The Earned Income Tax Credit (EITC) and the Child Tax Credit (CTC) are two of the most effective anti-poverty tools in the United States, helping to boost household economic security and incentivize work for millions of Americans each year....
NMTC Program 2022 Award Book
The New Markets Tax Credit Program (NMTC Program) helps economically distressed communities attract private investment capital. This federal tax credit helps to fill project financing gaps by enabling investors to make larger investments than would...
IRS Notice 2024-41 - Domestic Content Bonus Credit Amounts Under the Inflation Reduction ActMembers only Login
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...
IRS Notice 2024-36 - Allocation of Section 48C(e) Qualifying Advanced Energy Project Credit Program Members only Login
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.
Treasury, IRS Release Final Rule on Transferrable Tax Credits Under Inflation Reduction ActMembers only Login
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,...
IRS Notice 2024-19 - Tax Treatment for Energy Efficient PropertyMembers only Login
This announcement addresses the Federal income tax treatment under the Internal Revenue Code of amounts paid toward the purchase of energy efficient property and improvements under the Department of Energy Home Energy Rebate Programs pursuant to the...
Tax Relief for American Families and Workers Act of 2024 - Technical SummaryMembers only Login
On January 31, 2024, the U.S. House of Representatives passed the Tax Relief for American Families and Workers Act of 2024. The bill now moves to the U.S. Senate. This resource provides a technical summary of the bill's provisions.
Low-Income Housing Tax Credit: Opportunities to Improve OversightMembers only Login
In this report from the U.S. Government Accountability Office (GAO), research finds that the cost of projects using the Low-Income Housing Tax Credit (LIHTC) varies widely and that there's minimal federal oversight. Currently, no federal agency has...
Community Economic Development in Indian Country: Market Research Report
The purpose of this report is to identify and review existing research and data on the unique history, challenges, industries, actors, and available funding and capital sources that shape how tribes and Native actors successfully participate in...
2023 New Markets Tax Credit Coalition Annual Progress Report
The NMTC Coalition’s annual report on the loans, investments, and community impact of the New Markets Tax Credit.
DevelopOhio Economic Incentives Toolkit - An Effective Economic Development Toolkit for Growth and Job Creation
This guide from Bricker Graydon outlines the array of tools with which Ohio economic development practitioners can intervene to stimulate or induce development to occur — or occur sooner than market forces sometimes allow — in their communities....
2023 Rural Development Finance Toolkit
The purpose of this toolkit is to provide an overview of the tools in the development finance toolbox -- such as bonds, tax increment finance, tax credits, and revolving loan funds -- and how they can direct and attract capital to rural businesses...
Building a Better Affordable Housing FutureMembers only Login
The BlueGreen Alliance Foundation researched state Qualified Allocation Plans (QAPs) and developed this report to encourage states to learn from each other and improve efficiency, health, and equity in housing and create good jobs. These findings...
How the Red Lake Nation in Minnesota Has Used New Markets Tax CreditsMembers only Login
Financing from the federal New Markets Tax Credit Program enabled the Red Lake Nation to expand and upgrade its main grocery and retail hub, the Red Lake Trading Post, in northern Minnesota. In addition to the deli and cafe sections pictured here,...
Case Study: Lac Vieux Desert Health CenterMembers only Login
The Lac Vieux Desert Band of Lake Superior Chippewa Indians is responsible for delivering high-quality public services and investing in new business opportunities for its community. The band used New Markets Tax Credits (NMTC) to finance this...
CDFI Fund New Markets Tax Credit Native InitiativeMembers only Login
The New Markets Tax Credit (NMTC) Native Initiative is the next step in broadening the on-ramp to the NMTC Program. The goal of the NMTC Native Initiative is to increase NMTC investments in Federal Indian Reservations, Off-Reservation Trust Lands,...
American Rescue Plan Second Anniversary Report
The American Rescue Plan has helped to power one of the strongest and most equitable recoveries on record while making investments that position our nation for economic success in the coming decades. Over the last year, American Rescue Plan programs...
Picture Becoming Clearer for the Inflation Reduction Act Tax Credits
The Inflation Reduction Act of 2022 (IRA), signed by President Biden on August 16, 2022, changed a wide range of tax laws and includes over $320 billion in new and expanded incentives for energy efficiency, renewable and clean energy investments,...
CDFA Food Systems Finance Best Practices Guidebook
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...
Community Development Finance Letter for Pillar II
More than two dozen advocates for low-income housing and community investment are sounding the alarm over the global tax deal agreed to by the U.S. and dozens of other countries. The advocates specifically are worried about proposed rules for a...
Using SLFRF with the Housing Credit Sign-On Letter to CongressMembers only Login
The undersigned organizations, including representatives of state and local governments and the affordable housing industry, strongly urge you to adjust the underlying statute of the SLFRF program to facilitate its use with the Low Income Housing...
2021 Picture of Affordable Housing Preservation ReportMembers only Login
Using data from the National Housing Preservation Database (NHPD), this report focuses on the challenge of preserving the federally assisted housing stock in the face of the national affordability crisis and chronic underfunding for housing programs.
State Tax Incentive Evaluations Database - National Conference of State Legislatures (NCSL)Members only Login
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...
IRS Revenue Procedure 2021-45: Calendar Year 2022 Housing Credit and Bond Volume Caps
IRS Revenue Procedure 2021-45 sets out the calendar year 2022 Low-Income Housing Tax Credit and Bond Volume Caps.
Incentives for Entrepreneurial FirmsMembers only Login
Many economic development organizations (EDOs) have embraced the mission to support entrepreneurial firms in their communities. EDOs engage in their entrepreneurial ecosystems, in part, by providing resources, sometimes in the form of business...
Analyzing the Impact of Lowering the 50% Test for 4% Tax-Exempt Bond Financed PropertiesMembers only Login
Novogradac conducted an analysis of the private activity bond (PAB) financed by test for low-income housing tax credits (LIHTCs). The analysis determined that lowering the financed by test for PAB test from the current law threshold of 50 percent to...
CDFA // BNY Mellon Development Finance Webcast Series: Layering the Capital Stack
This webinar discussed how Bonds, Tax Increment Finance, Tax Credits as well as the litany of federal funding through recent legislation can work for your project and ultimately the community that is benefitting.
Federal Brownfields Tax Incentive: Case Studies and ImpactsMembers only Login
The federal Brownfields Tax Incentive was established by Congress in 1997 and was in place for 14 years but was not renewed by Congress in 2012. The report sponsors are concerned that there was insufficient information about the outstanding success...
Resilience in New Mexico Agriculture Strategic PlanMembers only Login
The Resilience in New Mexico Agriculture Strategic Plan provides broad recommendations are coupled with specific, actionable strategies. The implementation of this plan is critical to achieving greater agricultural and natural resource resiliency,...
How Broad are State Sales Tax Bases?Members only Login
This chartbook compares the breadth of general sales and excise tax bases across the states. It categorizes detailed personal consumption expenditures (as measured in the Bureau of Economic Analysis National Income and Products Accounts) by their...
CDFA Food Systems Finance Webinar Series: Financing Food-Centered Redevelopment
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,...
Made in America Tax Plan ReportMembers only Login
The Made in America Tax Plan Report describes President Biden’s Made in America tax plan, part of the newly announced American Jobs Plan. Importantly, this tax plan would generate new funding to pay for a sustained increase in investments in...
Public Data for NMTC Program for Fiscal Years 2003 - 2019Members only Login
This excel sheet from the CDFI Fund contains transaction-level data collected on New Markets Tax Credit (NMTC) investments across the nation from fiscal years (FY) 2003 - 2019.
Superfund Redevelopment Using Opportunity Zone Tax IncentivesMembers only Login
Opportunity Zones are a powerful way to encourage revitalization in economically distressed communities. Redevelopment of current or former Superfund sites may qualify for Opportunity Zone tax benefits. View this EPA fact sheet for more information.
Food Forward NYC: A 10-Year Food Policy PlanMembers only Login
Food Forward NYC is the City’s first ever 10-year food policy plan, laying out an ambitious interagency policy framework to reach a more equitable, sustainable, and healthy food system by 2031. The success of this plan depends on the partnership of...
Federal Tax Incentives for Rehabilitating Historic Buildings - FY20 Annual ReportMembers only Login
The Federal Historic Preservation Tax Incentives Program, administered by the National Park Service in partnership with the State Historic Preservation Offices, is the nation’s most effective program to promote historic preservation and community...
Community Serving Infrastructure: A Playbook for a New Infrastructure PartnershipMembers only Login
The New Partnership on Infrastructure seeks to advance national policies driven by local innovation, with cities serving as testbeds for experimentation and transferable solutions. This document champions that idea. It is a summation of local...
Displaying 1 - 50 of 1009 Previous | Next | New Search

CDFA National Sponsors

  • Alliant Insurance Services, Inc.
  • BNY Mellon
  • Bricker Graydon LLP
  • Business Oregon
  • CohnReznick
  • Frost Brown Todd LLP
  • Grow America | Formerly NDC
  • Hawes Hill and Associates LLP
  • Hawkins Delafield & Wood LLP
  • Ice Miller LLP
  • KeyBanc Capital Markets
  • Kutak Rock LLP
  • McGuireWoods
  • MuniCap, Inc.
  • NW Financial Group, LLC
  • PGAV Planners, LLC
  • Raza Development Fund
  • SB Friedman Development Advisors
  • Stifel Nicolaus
  • The Bond Buyer
  • U.S. Bank
  • Wells Fargo Securities
Become a Sponsor