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taxpayers might take a credit against federal taxes for qualified rental housing development expenses. The OCC’s Tax Credits Resource Directory web web page carries Community Developments Fact Sheet on minimal Income Housing Tax Credits. The OCC’s Community Developments Insights paper, Low-Income Housing Tax Credits: low-cost Housing Investment possibilities for Banking institutions (March 2014) defines just just how LIHTCs are used to produce affordable leasing housing and exactly exactly exactly how banking institutions and thrifts can gain from buying LIHTC-financed jobs. It describes the 2 approaches for spending in LIHTCs – direct assets in specific affordable housing jobs and investment opportunities which have numerous jobs handled by 3rd events. The report outlines dangers and regulatory factors of LIHTC opportunities and defines how these opportunities will be considered beneath the Community Reinvestment Act (CRA). (more…)

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