Tax Credit Tuesday Podcasts

Novogradac & Company LLP
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Each Tax Credit Tuesday, the Novogradac audio broadcast offers an in-depth weekly look at tax credit topics. A new episode is posted here and on the RSS Feed by 1 p.m. Pacific Time every Tuesday.

  1. 12/17/2025

    Dec. 16, 2025: So You Want to Be a LIHTC Developer: Treatment of Community Service Areas, Off-Site Costs and Impact Fees

    Developers of affordable rental housing using low-income housing tax credits (LIHTCs) want to know what they can include in eligible basis calculations. In the latest installment in the "So You Want to Be a LIHTC Developer" series of the Tax Credit Tuesday podcast, Michael Novogradac, CPA, and Novogradac partner Christina Apostolidis, CPA, discuss three issues around eligible basis. First, they discuss the treatment of community service areas in the calculation for eligible basis. Next, Novogradac and Apostolidis cover enhancements made that are not physically part of the main development site, better known as off-site improvements. Finally, the pair discuss the issues around impact fees.'

  2. 12/09/2025

    Dec. 9, 2025: Unlocking Homeownership: NMTC Strategies for For-Sale Housing

    The new markets tax credit (NMTC) incentive commonly is used to subsidize community development projects such as small businesses, day care centers, schools and public transportation, but the credit can also serve as a way to incentivize the development of for-sale housing in distressed neighborhoods. In this episode of Tax Credit Tuesday, Michael Novogradac, CPA, and Novogradac partner Nicolo Pinoli, CPA, discuss how developers and investors can best leverage NMTCs to support initiatives aimed at increasing homeownership among low-income households. Novogradac and Pinoli review what community development entities, investors and the various qualified businesses that are eligible to receive the NMTC subsidy should know about the requirements and process.

  3. 12/02/2025

    Dec. 2, 2025: Renewable Energy Tax Credit Finance Series: The Individual Investor’s Guide

    The complicated world of renewable energy tax credits (RETCs) can be challenging for even experienced investors to navigate. In this episode of the Renewable Energy Tax Credit Finance Series, Novogradac partners Tony Grappone, CPA, and Tom Boman, CPA, discuss the issues individuals and closely held corporations should be aware of when considering investing in RETC partnerships or buying transferable tax credits. Grappone and Boman discuss at-risk and passive activity rules and how they relate to renewable energy developments. The pair then dive into several hypothetical scenarios for each rule to help listeners better understand how the rules affect investors.

  4. 11/05/2025

    Nov. 4, 2025: Exploring a New Incentive to Help Nonprofits Finance Renovation, Preservation of Affordable Rental Housing

    While changes to the low-income housing tax credit (LIHTC) will help address America's affordable housing shortage, there remains a significant gap to help renovate and preserve affordable rental housing'a gap that could be addressed by a proposed tax incentive that would allow nonprofit developers and property managers to raise capital from individual investors to finance those improvements. In this week's podcast, Michael Novogradac, CPA, Novogradac partner Kevin Wilson, CPA, and Peter Lawrence, Novogradac's chief public policy officer, discuss the proposal, including why there's a need, how it would work, where it is in the legislative process and how a new Novogradac working group is addressing the issue.

  5. 10/28/2025

    Oct. 28, 2025: OZ Hot Topics: Investing in Expiring Zones, Selecting the Next Round and OZ Summit

    The Opportunity Zones (OZ) incentive has seen a number of exciting developments in 2025, in large part due to the One Big Beautiful Bill Act (OBBBA), which made the incentive permanent when the legislation was signed into law July 4. In this episode of Tax Credit Tuesday, Michael Novogradac, CPA, sits down with Novogradac partner Jason Watkins, CPA, to discuss the latest policy updates in the OZ incentive and the transition from OZ 1.0 tracts to OZ 2.0 tracts. Novogradac and Watkins discuss issues the Novogradac OZ Working Group has identified as requiring guidance from the Treasury, including dual OZ designations for 2027 and 2028, legacy business eligibility, and compliance with qualified OZ business (QOZB) tests. Finally, the pair discuss the process for designating the next round of OZs, as well as when and how best to begin preparing.

  6. 10/21/2025

    Oct. 21, 2025: RETC Finance Series: FEOC Deep Dive: What Foreign Entity of Concern Rules Mean for Clean Energy Tax Credits

    The One Big Beautiful Bill Act (OBBBA), signed into law July 4, expanded restrictions on Foreign Entity of Concern (FEOC) rules established by the Inflation Reduction Act in 2022. In this latest installment of the Renewable Energy Tax Credit Finance Series, Novogradac partners Tony Grappone, CPA, and Nicolo Pinoli, CPA, dive into the evolution of FEOC rules and how they affect a project's eligibility for renewable energy tax credits (RETCs). They then clarify the difference between types of prohibited foreign entities and identify key FEOC compliance issues of which developers and investors should be aware. Finally, they review the timeline of effective dates, as well as the penalties and recapture risks for non-compliance.

  7. 10/15/2025

    Oct. 14, 2025: Tax Credit Equity Pricing Post-OBBBA: What Does the Future Hold?

    The One Big Beautiful Bill Act, approved July 4, introduced sweeping changes to various community development tax credits. In this episode of Tax Credit Tuesday, Michael Novogradac, CPA, sits down with Novogradac partners Brad Elphick, CPA, Tony Grappone, CPA and Dirk Wallace, CPA, to discuss what those changes are and how they are shaping the present and future of the tax credit equity market. The group reviews the various changes to the low-income housing tax credit (LIHTC), the new markets tax credit (NMTC) and the renewable energy tax credit (RETC) and their impact on tax credit supply and equity prices. Then, they discuss the ways in which these policies may impact the market in 2026 and 2027. Finally, the group dives into how developers can increase the equity pricing for their transactions.

  8. 10/07/2025

    Oct. 7, 2025: 2026 Income & Rent Limits: What’s Locked In, What’s Still Shifting

    Last month, the U.S. Census Bureau released the American Community Survey (ACS) data for 2024. In this episode of Tax Credit Tuesday, Michael Novogradac, CPA, and Novogradac partner Thomas Stagg, CPA, discuss the significance of the data. Stagg uses ACS data to create robust estimates as to what income and rent limits are likely to be in most areas when the U.S. Department of Housing and Urban Development (HUD) announces them next April. The pair start off by reviewing the various data points that affect the estimates, and Stagg shares his view as to what the 2026 year-over-year increases in rent and income limits will likely be for various areas. Finally, Novogradac and Stagg talk about the upcoming data releases that will help refine his estimates.

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About

Each Tax Credit Tuesday, the Novogradac audio broadcast offers an in-depth weekly look at tax credit topics. A new episode is posted here and on the RSS Feed by 1 p.m. Pacific Time every Tuesday.

Information

  • Creator
    Novogradac & Company LLP
  • Years Active
    2008 - 2025
  • Episodes
    898
  • Rating
    Clean
  • Copyright
    © ' 1996-2025 Novogradac & Company LLP
  • Show Website
    Tax Credit Tuesday Podcasts

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