DiscoverTax Credit Tuesday PodcastsJuly 22, 2025: Combining HTCs, LIHTCs: What Makes Sense and What You Need to Know
July 22, 2025: Combining HTCs, LIHTCs: What Makes Sense and What You Need to Know

July 22, 2025: Combining HTCs, LIHTCs: What Makes Sense and What You Need to Know

Update: 2025-07-22
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Developers of affordable housing that qualifies for the historic rehabilitation tax credit (HTC)'as well as historic property developers who are including affordable homes in their property'can use both the HTC and the low-income housing tax credit to finance their property. In this week's episode of Tax Credit Tuesday, Michael Novogradac, CPA, and John DeJovine, CPA, discuss the considerations and options for combining those two community development tax incentives. They begin by looking at what types of developers most commonly pair the credits, then talk about what a low-income housing tax credit developer should know before diving into HTC financing. After that, they look at structuring alternatives, other tax issues and crucial factors around calculating basis.
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July 22, 2025: Combining HTCs, LIHTCs: What Makes Sense and What You Need to Know

July 22, 2025: Combining HTCs, LIHTCs: What Makes Sense and What You Need to Know