Housing Plus

Housing Plus

Guidance and legal insight for all aspects of housing and community development

By the Housing Group at Ballard Spahr

Category Archives: Energy Tax Incentives

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Housing Plus welcomes housing attorney Maia Shanklin Roberts to the blogging team

Posted in Community Development, Energy Tax Incentives, Government-Assisted Housing, Historic Tax Credits, Low Income Housing Tax Credits, Policy, Tax Credits
We are excited that Maia Shanklin Roberts has joined Ballard Spahr LLP and our Housing Plus team. Maia’s background is in community development. She worked with the Maryland Department of Housing and Community Development and the Citywide Coordinating Committee on Youth Violence Prevention in Washington, D.C. Maia is looking forward to bringing her keen insights about community development… Continue Reading

Obama Administration’s FY 2016 budget would modify LIHTCs, permanently extend NMTC and energy tax credits

Posted in Budget, Energy Tax Incentives, Legislative Initiatives, Low Income Housing Tax Credits, New Markets Tax Credits, Policy, Tax Credits
As in prior years, the Obama administration’s FY 2016 budget includes a number of impactful, and generally positive, tax credit proposals. With respect to the Low-Income Housing Tax Credit (LIHTC), the budget retains many of last year’s proposed modifications, and adds a new proposal to remove the population cap for Qualified Census Tract designations. Specifically, the… Continue Reading

Senate passes Tax Extender Package at 11th hour

Posted in Energy Tax Incentives, Historic Tax Credits, Low Income Housing Tax Credits, New Markets Tax Credits, Policy, Tax Credits, Tax Reform, Uncategorized
The Senate passed the “Tax Increase Prevention Act of 2014” (H.R. 5771) on Tuesday night just before Congress adjourned for 2014. As Molly Bryson described in her December 5, 2014 post following the House’s passage of the bill, the tax extenders package provides a one-year retroactive extension of certain tax provisions that expired at the… Continue Reading

IRS Notice 2014-46 clarifies guidance for Production Tax Credits and Investment Tax Credits

Posted in Energy Tax Incentives, Tax Credits
The American Taxpayer Relief Act of 2012 modified the definition of certain “qualified facilities” under Section 45(d) of the Internal Revenue Code to require that the construction of such facilities must begin prior to January 1, 2014 (i.e. on or before December 31, 2013).  Accordingly, taxpayers may only receive renewable electricity Production Tax Credits under… Continue Reading

Energy Efficiency Road Show

Posted in Energy Tax Incentives, Government-Assisted Housing, Legislative Initiatives, Policy, Public Housing
Electricity filled the room at the “Preservation Through Energy Efficiency Road Show” in Philadelphia last week.  This initiative is the brainchild of Thom Amdur, Executive Director of the National Housing and Rehabilitation Association (NH&RA), who was awarded a grant from the MacArthur Foundation to spread the word across the country about immediate actions that can be… Continue Reading