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New Markets Tax Credit

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New Markets Tax Credit

The federal New Markets Tax Credit (NMTC), enacted by Congress in 2000, received bipartisan support as part of the Community Renewal Tax Relief Act and is housed at the U.S. Treasury Department’s Community Development Financial Institutions Fund (CDFI Fund). The bill provided a federal tax credit sufficient to support $15 billion in investments between 2001 and 2007. In 2005, Congress authorized an additional $1 billion in credits to stimulate recovery in the Gulf Region in the aftermath of Hurricane Katrina. In 2006, Congress extended the credit for an additional year at $3.5 billion in investment authority. As of December 2007, the CDFI Fund had allocated $16 billion in tax credits to 205 allocatees. Today the demand for NMTC allocations far exceeds the supply of the credit; the dollar amount of credits requested is 12 times greater than the number of credits awarded.

The New Markets Tax Credit is one of the most targeted yet flexible credits in the Internal Revenue Code.  It provides a 39 percent credit against federal taxes to investors over a seven-year period. The credit is five percent during the first three years and six percent during the last four years of the credit period. Most taxpayers are subject to a modest capital gains tax at the end of the credit period, which lowers the effective credit yield somewhat. The CDFI Fund is responsible for allocating the credit to community development entities (CDEs), which it certifies. Once a CDE has received an allocation, it then raises capital from investors that receive the credit in exchange for making qualified equity investments (QEIs) into CDEs. In turn, the CDE must use “substantially all” (85 percent) the qualified equity it receives to make qualified low-income community investments (QLICIs) in qualified active low-income community businesses (QALICBs) within 12 months of receipt of a QEI.
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Unlike federal tax credits designed to produce specific outputs like affordable housing units, the NMTC is principally a place-based credit designed to stimulate investments into low-income communities through various mechanisms. Low-income communities are defined as census tracts where the household median income is less than 80 percent of the area or statewide median income, or where the poverty rate is at least 20 percent.

This is an excerpt from The NEXT American Opportunity. The full text can be downloaded as an Adobe PDF Document.