Tax Credit Advisor Article Archives

NMTC Case Study: A Community of Investors

The question is: Why would a successful, experienced developer that relatively easily could have raised the $7.2 million needed to build a mixed-use Opportunity Zone project in northwest Philadelphia from a small number of well-heeled investors, instead go for a complex financing structure involving investments as small as $500?

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Attention!

Can the four percent and nine percent tax credits co-exist peacefully in the same housing project? At the Building 9 project in Sands Point, Seattle, Mercy Housing Northwest decided the two forms of credit could, as long as they were segregated into separate projects in the same development.

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The Cost of Regulations

These comments were offered by Steven E. Lawson, chairman of The Lawson Companies, on behalf of the National Association of Home Builders at a September 6 hearing of the Housing and Insurance Subcommittee of the House of Representatives Financial Services Committee.

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The Land of OZ

As you have read in these pages, the Tax Cuts and Jobs Act of 2017 enacted a new incentive for community development, the Opportunity Zone Program found in Internal Revenue Code Sections 1400Z-1 and -2.

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