Novogradac Journal of Tax Credits • Volume VIII • Issue V

Tax reform is on the horizon. While proponents are cautiously optimistic that investor-based tax credit programs (e.g., the low-income housing tax credit, the historic rehabilitation tax credit, new markets tax credit and renewable energy tax credits) will survive tax reform, there is a question of whether tax reform will negatively impact the amount of available tax credit equity for these highly successful and popular programs. There is also the prospect of a federal infrastructure credit, substantially increasing the amount of credits in the marketplace.

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