The U.S. Department of the Interior provides steps and answered questions about financing a tribal or native-owned business.

This document, “Access to Capital and Credit in Native Communities: A Data Review” (Data Review) begins to answer the questions: Where does Native America stand now in terms of capital and credit access? What has been the effect of new action and...

Every year the National Low-Income Housing Coalition examines the American Community Survey (ACS) to determine the availability of rental homes affordable to extremely low-income households. This 2019 report provides a picture for the nation, which...

This report outlines the plan of the White House Opportunity and Revitalization Council (Council) to implement administrative reforms and initiatives that will target, streamline, coordinate, and optimize Federal resources in Opportunity Zones to...

The CDFI Fund awarded 73 community development entities $3.5 billion under the 2018 allocation round of the New Markets Tax Credits program. The recipients are located in 35 states also including Puerto Rico and the District of Columbia.

The Internal Revenue Service (IRS) on May 22, 2019, issued much awaited guidance in Notice 2019-39. This Notice allows for refinancings or refundings by Native American tribal governments of Tribal Economic Development bonds and loans (TEDs) without...

As interest in sustainable food systems and agricultural value chains grows, increasing numbers of investors are beginning to explore high-impact investing opportunities in food, farming, and forestry across asset classes.

During this installment of the CDFA // BNY Mellon Webcast Series, Lamont Price with the Tennessee Department of Economic and Community Development, Teela Spiller with the Atlanta Micro Fund, and Eric Clement with the NYCEDC highlighted several...

When paired with energy efficiency measures, cost effective solar energy systems can support state and local program administrators’ goals to reduce low-income household energy burden. Energy burden is the share or percentage of annual household...

Roger Bohnert from the U.S. Department of Transportation provides an overview of the financing programs offered through the Build America Bureau at the 2019 CDFA Federal Policy Conference.

On April 17, 2019, the Department of the Treasury released its second round of proposed regulations on Opportunity Zones.

Today’s federal housing assistance programs fall into three main categories: rental housing assistance, assistance to state and local governments, and assistance for homeowners. This 2019 Congressional Research Service report provides an overview of...

Beginning April 1, 2019, issuers of qualified private activity bonds will be governed by a new set of TEFRA regulations (the Final TEFRA Regulations). The Final TEFRA Regulations, which stem from the Treasury Department’s 2017 Proposed Regulations...

Public and private partners are finding ways to serve more healthy food options to economically distressed communities with a few helpings of new markets tax credits (NMTCs).

Current projections of solar photovoltaic (PV) system costs and deployment in the United States indicate substantial capital requirements over the next 30 years and beyond. Concurrently, community and regional financial institutions (CRFIs),...

This report—an update based on Fiscal Year 2016 data—continues a series of U.S. Energy Information Administration (EIA) reports on federal direct financial interventions and subsidies into energy markets. EIA assigns within-scope U.S. tax and direct...

The Department of the Treasury's IRS released new Proposed Regulations regarding Bond Reissuance. The Proposed Regulations address the subject of “reissuance” in connection with issues of tax-exempt obligations. The Proposed Regulations...

This IRS Publication 4078, Tax-Exempt Private Activity Bonds, provides a revised overview of the general federal tax law rules that apply to qualified private activity bonds.

The NIJC produced this helpful executive summary of Tribal Economic Development Bonds for tribal leaders.

The OCC Annual Report provides Congress with an overview of the condition of the federal banking system. The annual report discusses the OCC's strategic priorities and details agency regulatory and policy initiatives. Additionally, the report...

Jong Sook Nee with Nee Plata Law presents several case studies on how several federal financing tools can be utilized on a single project.

Bennett Hilley with the U.S,. Department of Housing and Urban Development presents on the various development finance tools they provide and how they could work with other federal tools.

This document contains proposed regulations that provide guidance under section 1400Z-2 of the IRC relating to gains that may be deferred as a result of a taxpayer's investment in a Qualified Opportunity Fund.

The IRS has released this revenue ruling addressing the application to real property of the “original use” requirement in IRC section 1400Z-2(d)(2)(D)(i)(II) and the “substantial improvement” requirement in IRC section 1400Z-2(d)(2)(D)(i)(II) and...

This report, produced by the Government Accountability Office (GAO), identifies trends and successes in the Low-Income Housing Tax Credit (LIHTC) program and opportunities present to advance oversight of development costs.

The IRS Publication 5005 provides an overview for state and local governments of the responsibilities of the conduit issuer with respect to the tax compliance in municipal financing arrangements commonly known as conduit financings.

An Introduction to Private Activity Bonds from the Congressional Research Service.

This report, produced by the Urban Institute, explores why LIHTC is a critical part of the housing safety net. The report details how and why the program has succeeded, the challenges it faces, and why the program is more important than ever.

The changes and trends in the affordable housing industry have a large impact on Wisconsin communities. Continuing to provide an adequate number of homes affordable to low and moderate income households is increasingly difficult. Luckily, there are...

The changes and trends in the affordable housing industry have a large impact on Wisconsin communities. Continuing to provide an adequate number of homes affordable to low and moderate income households is increasingly difficult. Luckily, there are...

This letter, written by Jeffrey DeBoer of the Real Estate Roundtable, offers recommendations to the Department of the Treasury on the regulations that should and should not be considered as part of the codification of the Opportunity Zones incentive.

This report is the seventh in a series of periodic reports issued by CohnReznick LLP that address the performance of properties financed with federal low-income housing tax credits.

Mary Nash Rusher of McGuireWoods LLP, Chris Leutzinger of SunTrust Bank, and Brian Oxford of CAHEC present on a panel regarding tax credit financing in North Carolina. This panel was moderated by Brien Desilets of Grant Thornton LLP.

The changes and trends in the affordable housing industry have a large impact on Missouri communities. Continuing to provide an adequate number of homes affordable to low and moderate income households is increasingly difficult. Luckily, there are a...

This report summarizes data received from the state housing finance agencies (HFAs) that administer the Low Income Housing Tax Credit. The HFAs are required by the Housing and Economic Recovery Act (HERA) of 2008 to submit certain demographic and...

The fiscal year (FY) 2017 award round is the third round in the Capital Magnet Fund’s history. 40 organizations received $120 million in awards including 52 loan funds, 7 banks/thrifts, 3 credit unions, 2 depository institution holding companies,...

For partners in the $17.5 million L.A. Prep project, the recipe for a successful food business accelerator calls for equal parts social philanthropy, economic development and collaborative synergy. L.A. Prep was financed using $16 million in NMTC...

This report contains information on the calendar year 2017 New Markets Tax Credit allocatees. $3.5 billion in New Markets Tax Credits have been awarded nationally this year.

This revenue procedure provides guidance to the Chief Executive Officers of any State, any possession of the United States, and the District of Columbia regarding the procedure for designating population census tracts as Qualified Opportunity Zones.

The CDFI Fund has produced this Opportunity Zones Information Resource, with sortable lists by State of all census tracts eligible for designation as a Qualified Opportunity Zone (QOZ).

Charlie Bartsch with ICF International looks at creative ways to finance brownfields redevelopment under tighter credit markets. The report looks at financing vehicles such as historic rehabilitation tax credits, new markets tax credits, energy...

How does the Community Development Financial Institutions (CDFI) Fund’s release of the New Markets Tax Credit (NMTC) program census data transition affect an NMTC investment?

The National Council of State Housing Agencies (NCSHA) have updated and revised their Recommended Practices in Housing Credit Administration. With help from industry partners, NCSHA combined their compliance monitoring polices with their allocation...

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

The SSBCI Transactions Dataset is a set of .csv files reporting transaction level data for all transactions conducted through the SSBCI program from inception in 2011 through December 31, 2016. This dataset categorizes transactions by program type,...

Rebecca Sullivan, Senior Vice President of MassDevelopment, walks through bond financing deals and explore strategies for maximizing the tool in New England, particularly focusing on providing capital to existing businesses and critical...

Jim Carras discusses how the workforce housing movement is building in Florida and talks about the different financing tools that can be assembled to address the gap needed to make workforce housing and affordable housing available.

Mitch Rosenstein discusses how the workforce housing movement is building in Florida and talks about the different financing tools that can be assembled to address the gap needed to make workforce housing and affordable housing available.

Inez Long discusses how the ability of the NMTC program to expand the availability of credit, investment capital, and financial services in distressed urban and rural communities makes this financing tool a viable option for brownfields...