Tax Credit Tuesday Podcasts

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...

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...

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...

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....

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...

Navigating the process of raising tax credit equity can be a challenge even for experienced renewable energy developers, but it is a critical part of ensuring a project's success. In this latest installment of the Renewable Energy Tax Credit Finance Series, Michael Novogradac, CPA, and Novogradac partner Tony Grappone, CPA, walk through the process of raising tax credit equity for renewable...

With the new markets tax credit (NMTC) made permanent in the One Big Beautiful Bill Act (OBBBA) and a record-breaking $10 billion allocation round nearing, these are heady times in the NMTC world. But administrative actions and the threat of a government shutdown have also led to trepidation. In this episode of the Tax Credit Tuesday podcast, Michael Novogradac, CPA, and Novogradac partner Brad...

The One Big Beautiful Bill Act (OBBBA), signed into law July 4, lowered the tax-exempt bond financed- by test for low-income housing tax credit (LIHTC) properties from 50% to 25%. In this episode of the Tax Credit Tuesday podcast, Michael Novogradac, CPA, and Novogradac Housing Policy Consultant Mark Shelburne discuss the ways in which state housing agencies are implementing the new test. They...

The One Big Beautiful Bill Act (OBBBA), signed into law July 4, lowered the tax-exempt bond financed- test for low-income housing tax credit properties from 50% to 25%, giving states the ability to potentially double the amount of bond-financed tax credit transactions that they can finance with the same amount of bond cap. In this episode of the Tax Credit Tuesday podcast, Michael Novogradac,...

The One Big Beautiful Bill Act (OBBBA), signed into law July 4, made the opportunity zone (OZ) incentive a permanent part of the Internal Revenue Code. In this episode of the Tax Credit Tuesday podcast, Michael Novogradac, CPA, and Novogradac partner Jason Watkins, CPA, review the changes to OZs instituted by the OBBBA. They explore the Opportunity Zones (OZ) 2.0 Mapping Tool, which Novogradac...