May 11, 2021: State of HTC Market, Including Equity Pricing, Regulation and Legislation

In this week's Tax Credit Tuesday podcast, Michael Novogradac, CPA, is joined by his partner Tom Boccia, CPA, to discuss the historic tax credit (HTC) equity market, including the impact of shifting from a one- to a five-year credit, how the COVID-19 pandemic affected pricing and the importance of geography and asset classes. They also discuss the repercussions of the drafting error on provisions concerning qualified improvement property in the 2017 tax reform legislation and the subsequent technical correction, then examine the Historic Tax Credit Growth and Opportunity (HTC-GO) Act, looking at what provisions would have the biggest impact.