Jan. 30, 2024: So You Want to Be a LIHTC Developer: Optimizing First-Year Credits
Автор: Novogradac
Загружено: 2024-01-30
Просмотров: 735
Описание:
Sensitivities around timing can lead to variances in the volume of low-income housing tax credits (LIHTCs) an owner or manager can claim in the first year a LIHTC property is placed in service. In this episode of Tax Credit Tuesday, Michael Novogradac, CPA, and Novogradac partner Dayle Dalling, CPA, discuss four paths to optimizing first-year LIHTCs: 9% new construction, 4% new construction, 9% acquisition-rehabilitation and 4% acquisition-rehabilitation. They outline why the issue is important to owners, managers, developers and more before segueing into how first-year credits are determined.
Summaries of each topic:
1. Introduction (00:00-2:27)
2. Guest Introduction (2:28-3:12)
3. Why We Care (3:13-6:23)
4. How First-Year Credits Are Determined (6:24-11:20)
5. 9% New Construction (11:21-16:27)
6. 4% New Construction (16:28-18:28)
7. 9% Acquisition-Rehabilitation (18:29-22:34)
8. 4% Acquisition-Rehabilitation (22:35-28:04)
9. Off-Mike Section (28:06-32:05)
Find podcast show notes and more Tax Credit Tuesday episodes at www.novoco.com/podcast.
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