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Tax Credits Internal Revenue Code (IRC) Affordable Housing

Jackson Walker

One Big Beautiful Bill Act Preserves Federal Tax Exemption for Municipal Bonds

Jackson Walker on

The One Big Beautiful Bill Act (the “OBBBA”) preserves the federal tax exemption for all municipal bonds, including both governmental purpose and qualified private activity bonds, which state and local governments rely on to...more

Polsinelli

One Small Beautiful Synopsis of the One Big Beautiful Bill’s Tax Credit Expansions

Polsinelli on

President Trump signed into law The One Big Beautiful Bill (the Bill) on July 4th, 2025, making a multitude of historic tax changes, amongst other things. Specifically, the Bill creates and expands certain tax credit programs...more

Cozen O'Connor

Tax Provisions Under One Big Beautiful Bill Affecting Real Estate Investment

Cozen O'Connor on

The enacted One Big Beautiful Bill (H.R.1, O3B) amends current tax law provisions and adds other provisions that affect real estate investments. This alert is intended to provide a summary of tax items under O3B of interest...more

Spilman Thomas & Battle, PLLC

The Rural Historic Tax Credit Improvement Act Will Expand Access To Smaller Projects | Spilman Thomas & Battle

Last week, U.S. Senators Shelley Moore Capito, R-West Virginia, and Mark Warner, D-Virginia, introduced S. 631, which focuses on rural historic tax credit (HTC) use and also includes transferability for small projects (those...more

Partridge Snow & Hahn LLP

Rhode Island’s Fiscal Year 2024 Budget Creates New State Low-Income Housing Tax Credit Program

On June 16, 2023, Governor McKee signed the Rhode Island fiscal year 2024 budget that was passed by the General Assembly. The budget includes a new statewide Low-Income Housing Tax Credit (“LIHTC”) program to foster the...more

WilmerHale

A Constitutional Analysis of the Affordable Housing Credit Improvement Act of 2019

WilmerHale on

This article considers the constitutionality of certain provisions of proposed legislation, the Affordable Housing Credit Improvement Act of 2019. One provision of the bill - apparently offered in legislative response to a...more

Ballard Spahr LLP

IRS to Publish Final Utility Allowance Regulations for LIHTC Properties

Ballard Spahr LLP on

On Monday, the IRS will publish final utility allowance regulations for low-income housing tax credit (LIHTC) properties under Section 42 of the Internal Revenue Code (Code)....more

Downs Rachlin Martin PLLC

Captive Insurance Update | Issue No. 1 | 2017 - A summary of state and federal developments in the captive insurance industry

Changes at the Top - Republican Phil Scott was elected Governor of Vermont in November 2016, having previously served as Lieutenant Governor for six years. Governor Scott has re-appointed Michael Pieciak to serve as the...more

Ballard Spahr LLP

Tax Reform – Proposed Legislation Protecting Affordable Housing

Ballard Spahr LLP on

After legislation to repeal the Affordable Care Act was pulled from the House floor last Friday, news headlines across the country began reporting that tax reform is next on the Trump Administration’s agenda. As noted in our...more

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