Tax Credit Tuesday Podcasts

The renewable energy tax credit (RETC) market is emerging from "wait and see" mode following major policy updates in 2025, including the approval of the One Big Beautiful Bill Act (OBBBA) on July 4, 2025. In this episode of the Renewable Energy Tax Credit Finance Series, Michael Novogradac, CPA, and Novogradac partner Tony Grappone, CPA, take a forward-looking view of the RETC marketplace as the...

Affordable housing has become a significant focus of President Donald Trump, his administration and the current Congress. Efforts to tackle the affordability crisis and improve housing accessibility for all Americans have ramped up since the beginning of 2026. On this episode of Tax Credit Tuesday, Michael Novogradac, CPA, and Novogradac Chief Public Policy Officer Peter Lawrence discuss various...

First-year qualifying occupancy reports are essential for compliance with the low-income housing tax credit (LIHTC), but the processes can be challenging. On this episode of Tax Credit Tuesday, Michael Novogradac, CPA, and Novogradac Director of Multifamily Property Compliance Stephanie Naquin review the most common compliance mistakes LIHTC properties make regarding first-year qualifying...

When it comes to the low-income housing tax credit (LIHTC) allocation and underwriting, it's critical to have a thorough understanding of the basics. With the Spring 2026 Novogradac LIHTC Allocation and Underwriting Basics Course on the horizon (every Thursday from March 26 to April 30), Michael Novogradac, CPA, and course instructor'Mark Shelburne dive into LIHTC basics. Novogradac and Shelburne...

The One Big Beautiful Bill Act (OBBBA), approved July 4, 2025, implemented a number of restrictions regarding foreign entities of concern (FEOC). In this episode of the Renewable Energy Tax Credit Finance Series, Novogradac partners Tony Grappone, CPA, and Joshua Morris, CPA, discuss those changes and their implications for various stakeholders in the clean energy space. They discuss the...

The One Big Beautiful Bill Act (OBBBA), approved July 4, 2025, made the opportunity zone (OZ) incentive permanent and made several significant changes to the program. One key change is that, effective Jan. 1, 2027, each state will designate new OZs. On this episode of the Tax Credit Tuesday podcast, Michael Novogradac, CPA, and Novogradac partner Jason Watkins, CPA, discuss these changes and how...

The Historic Tax Credit (HTC) is a significant resource for developers hoping to rehabilitate historic properties, but nuances of the incentive, such as eligibility requirements and the closing process, can be intimidating for first-time developers. On this episode of the Tax Credit Tuesday podcast, Michael Novogradac, CPA, and Novogradac partner John DeJovine, CPA, provide listeners a crash...

The One Big Beautiful Bill Act (OBBBA), approved July 4, 2025, made various significant changes to the low-income housing tax credit (LIHTC) incentive. Among key changes, the OBBBA lowered the threshold for private activity bond (PAB) financing required to qualify for 4% LIHTCs from 50% of a development's land and building costs to 25%. On this episode of the Tax Credit Tuesday podcast, Michael...

Rental income and operating expenses for low-income housing tax credit (LIHTC) properties have seen significant increases over recent years. On this episode of the Tax Credit Tuesday podcast, Michael Novogradac, CPA, and Novogradac partner Kelly Gorman review the 2025 Novogradac Low-Income Housing Tax Credit Income and Operating Expenses Report, which provides an in-depth look at 2024 rental...

Several major legislative changes rocked the tax credit world, last year. Key developments such as the One Big Beautiful Bill Act (OBBBA) will shape the tax credit landscape in 2026 and beyond. On this episode of the Tax Credit Tuesday podcast, Michael Novogradac, CPA, and Novogradac's Chief Public Policy Officer Peter Lawrence explore the current state of tax credit legislation and what may be...