825 episodes

Tax Credit Tuesday, Novogradac & Company LLP's audio broadcast offers an in-depth weekly look at tax credit topics. A new episode is posted by 1 p.m. Pacific Time every Tuesday.

Tax Credit Tuesday Podcasts Novogradac & Company LLP

    • News
    • 4.8 • 38 Ratings

Tax Credit Tuesday, Novogradac & Company LLP's audio broadcast offers an in-depth weekly look at tax credit topics. A new episode is posted by 1 p.m. Pacific Time every Tuesday.

    March 26, 2024: So You Want to Be a LIHTC Developer: The Many Meanings of ‘Mixed Income'

    March 26, 2024: So You Want to Be a LIHTC Developer: The Many Meanings of ‘Mixed Income'

    Many in the affordable rental housing development community may think they know what is meant by the term "mixed income," but, in fact, the phrase has many different interpretations depending on person, jurisdiction, property type, ownership structure and more. In the latest installment in the Tax Credit Tuesday podcast's So You Want to Be a LIHTC Developer series, Michael Novogradac, CPA , and Mark Shelburne , Novogradac housing policy consultant, discuss six different ways the term can be interpreted. Later, the pair discusses three potential impacts these terms can have on investor interest, additional debt burden and property compliance.

    March 19, 2024: NMTC Hot Topics

    March 19, 2024: NMTC Hot Topics

    In this episode of the Tax Credit Tuesday podcast, Michael Novogradac, CPA, and Brad Elphick, CPA, discuss four hot topics in the new markets tax credit (NMTC) community. First, they discuss upcoming qualified equity investment issuance and reporting deadlines for prior allocatees. Second, they talk about recommendations to combine the next two allocation rounds into a single $10 billion allocation round. Third, they discuss what's new and notable with the 2024 NMTC application that was released for public comment. They conclude with important updates in the NMTC Compliance FAQs document.

    March 12, 2024: What to Know About Including Bond Issuance Costs in Eligible Basis After Tax Court Decision

    March 12, 2024: What to Know About Including Bond Issuance Costs in Eligible Basis After Tax Court Decision

    The United States Tax Court ruled in a Feb. 20 decision that a taxpayer was correct to include bond issuance costs in eligible basis for a 4% low-income housing tax credit (LIHTC) property in New York City. That decision ran counter to more than two decades of practice that followed Internal Revenue Service (IRS) guidance from as far back as 2000 that said including such costs was disallowed. In the latest installment of Tax Credit Tuesday, Michael Novogradac, CPA, and Nicolo Pinoli, CPA, discuss the details of the case in question before the court as well as the possible ramifications of the decision, including what the IRS could do now and what this decision could mean for credit allocating agencies, developers, investors and others who build multifamily affordable rental housing using LIHTCs.

    March 5, 2024: Renewable Energy Tax Credit Finance Series: Legislative and Regulatory Hot Topics

    March 5, 2024: Renewable Energy Tax Credit Finance Series: Legislative and Regulatory Hot Topics

    In the latest installment in Tax Credit Tuesday's recurring Renewable Energy Tax Credit Finance series, Michael Novogradac, CPA, is joined by Tony Grappone, CPA, and Peter Lawrence to discuss four legislative and regulatory hot topics of concern for those in the renewable energy development community in early 2024. First, the trio discusses the Tax Relief for American Families and Workers Act of 2024, which contains green and clean energy provisions and could see passage this month during several rounds of congressional budgetary discussions. Next, the group discusses Basel III regulations and their potential rise to risk weighting for renewable energy tax credit investments. Third, they discuss proposed tax regulations for multiple renewable energy and energy storage investment tax credits. Finally, the three discuss recently released guidance for the domestic content adder for renewable energy development that was included in the 2022 Inflation Reduction Act.

    Feb. 27, 2024: Gain an Edge in Competitive FY 2024 Capital Magnet Fund Application Round

    Feb. 27, 2024: Gain an Edge in Competitive FY 2024 Capital Magnet Fund Application Round

    The fiscal year (FY) 2024 round of the Capital Magnet Fund (CMF) opened Feb. 15. Approximately $250 million in cash awards is available to Community Development Financial Institutions and qualified nonprofit housing groups to fund the development, renovation and preservation of affordable rental housing and homeownership. In this week's episode of Tax Credit Tuesday, host Michael Novogradac, CPA, and guests Brent Parker, CPA, and Amanda Read, CPA, discuss the 2024 round of the CMF. The group provides basic information for prior awardees, prior unsuccessful applicants and those curious about applying this year. Later, the discussion includes deeper information about the application process and tips for how to gain an edge in a funding application process where roughly one-third of applicants succeed.

    Feb. 20, 2024: So You Want to Be a LIHTC Developer: State LIHTCs

    Feb. 20, 2024: So You Want to Be a LIHTC Developer: State LIHTCs

    Over the past 10 years, the number of state-level low-income housing tax credit (LIHTC) incentives has increased from 13 to 30 as more states recognize the value of a state LIHTC to help fill financing gaps for affordable multifamily rental housing. In this week's episode of Tax Credit Tuesday, Michael Novogradac, CPA, and Novogradac partner Aaron Sherrard, CPA, discuss state housing credits as part of the ongoing "So You Want to Be a LIHTC Developer" podcast series. They review the basics of state LIHTCs, then discuss the differences and opportunities for certificated and allocated credits before moving on to structuring issues for transactions involving state LIHTC equity. After that, they look at what types of state taxes are offset by the credits and how states can design incentives to increase their value.

Customer Reviews

4.8 out of 5
38 Ratings

38 Ratings

schrdanny ,

Technical and informative

Great content for any tax or real estate professional.

Chicago Cat ,

great podcast to stay current during these disconnected times

Thanks Michael & Novoco for these quick and insightful podcasts! Such a fan.

Joker0506 ,

Highly Informative

A weekly necessity for our industry.

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