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Tax Credit Resources

Taking advantage of federal, state, and local tax incentives and credits allows brownfield developers to use resources normally spent to pay taxes for other redevelopment purposes. The tools below provide an overview of the key tax incentives and credits that can be leveraged for brownfields cleanup, redevelopment, and reuse.


Low Income Housing Tax Credits

Tax Credit Finance Reference Guide
Written in conjunction with Ice Miller LLP, the Tax Credit Finance Reference Guide examines how to effectively apply tax credits to development opportunities, and explains the basics of tax credits and the fundamentals of using these tools. In...
>>> More Low Income Housing Tax Credit Resources

Historic Tax Credits

Unlocking the Development Finance Toolbox in Rural America
The Rural Financing Best Practices by CDFA explores how rural communities can leverage a wide range of tools and approaches to build on their assets, protect their resources, and make strategic investments that offer long-term benefits for residents...
Historic Tax Credit Catalyst for Change Study
This report from Place Economics demonstrates quantitatively the catalytic impact that the rehabilitation of historic buildings has on the community made possible with the use of the historic tax credit.
The Federal Historic Tax Credit - Creating Jobs, Building Communities, Preserving Heritage in MT
The National Trust for Historic Preservation and Montana Preservation Alliance collaborated to create a compelling report about the largest community reinvestment program in the country, the federal historic tax credit. The report highlights...
Tax Credit Finance Reference Guide
Written in conjunction with Ice Miller LLP, the Tax Credit Finance Reference Guide examines how to effectively apply tax credits to development opportunities, and explains the basics of tax credits and the fundamentals of using these tools. In...
A Guide to Federal Tax Incentives for Brownfields Redevelopment
This publication of the EPA provides a thorough review of financing programs that can facilitate brownfields redevelopment. The guide focuses on federal tax incentives, but also includes discussion of state-level financing options.
>>> More Federal Historic Tax Credit Resources

New Markets Tax Credits

Creative Tax Credit Solutions
Tony Smith with S.B. Friedman provides an in-depth look at how New Markets Tax Credits are used, evaluated, leveraged and structured to impact community development in Illinois.
Tax Credit Finance Reference Guide
Written in conjunction with Ice Miller LLP, the Tax Credit Finance Reference Guide examines how to effectively apply tax credits to development opportunities, and explains the basics of tax credits and the fundamentals of using these tools. In...
A Guide to Federal Tax Incentives for Brownfields Redevelopment
This publication of the EPA provides a thorough review of financing programs that can facilitate brownfields redevelopment. The guide focuses on federal tax incentives, but also includes discussion of state-level financing options.
New Markets Tax Credits Overview Video
This video presentation by Brad Elphick of Novogradac & Co. provides a clear overview of New Markets Tax Credits (NMTCs). The slides display the terminology associated with NMTCs, as well as the structure of the program, which involves the CDFI...
New Markets Tax Credits: 50 Projects - 50 States
This report by the New Markets Tax Credit Coalition provides 50 case studies--one for each state--of this tax credit program. The report begins with an introduction to and explanation of the tax credit program. The case studies include the NMTC...
>>> More New Markets Tax Credit Resources


Disclaimer: This publication was developed under Assistance Agreement No. TR-83576801-0 awarded by the U.S. Environmental Protection Agency. It has not been formally reviewed by EPA. The views expressed in this document are solely those of Council of Development Finance Agencies and EPA does not endorse any products or commercial services mentioned in this publication.