Since its passage one year ago, the Inflation Reduction Act of 2022 has spurred hundreds of billions of dollars in domestic, utility scale clean energy investments. Three incentives–the HOMES Energy Rebate Program, the Internal Revenue Code Section 45L Energy Efficient Homes Credit and the solar investment tax credit (ITC)–provide options to developers, investors and others in the affordable housing community who want to add green and clean energy elements to their properties. On this episode of Tax Credit Tuesday, Michael Novogradac, CPA, and Brent Parker, CPA, discuss these three incentives and what affordable housing and renewable energy professionals should know about each when considering including them in their low-income housing tax credit (LIHTC) developments.

Summaries of each topic:
1. Introduction (0:00-4:47)
2. HOMES Energy Rebate Program (4:48-12:02)
3. Section 45L Energy Efficiency Homes Credit (12:03-23:33)
4. Solar investment tax credit (23:34-29:14)
5. Additional Resources (29:15-32:36)
6. Off-Mike Section (32:37-36:11)

Find podcast show notes and more Tax Credit Tuesday episodes at www.novoco.com/podcast.

свернуть