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Low-Income Housing Tax Credit: 45L Tax Credit and the Inflation Reduction Act

LOW-INCOME HOUSING TAX CREDIT: 45L TAX CREDIT AND THE INFLATION REDUCTION ACT

Cost Free
Presentation Length 1.0 hour

Recorded DateOctober 29, 2024
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

Join us for a webinar designed for CPAs to navigate the complex landscape of tax incentives and certifications affecting low-income housing and energy efficiency projects. This session will provide a comprehensive overview of the considerations surrounding the 45L tax credit, Energy Star (ES), and Zero Energy Ready Homes (ZERH) programs which will give attendees a well-rounded understanding of the energy efficiency measures available.

This webinar will dive into the latest developments and funding requirements in the Low-Income Housing Tax Credit (LIHTC) market, including how recent changes have impacted project financing and eligibility. Our presenter will highlight the benefits of Energy Star certification for LIHTC projects such as reduced Mortgage Insurance Premiums (MIPs) and other funding advantages while contrasting pre-Inflation Reduction Act (IRA) conditions with current standards. We'll dive into basis considerations and interactions with the Historic Tax Credit (HTC) and examine the implications of solar tax incentives under 48 and 48E, including the 30% Investment Tax Credit (ITC) and its synergy with LIHTC benefits.

This webinar will also provide a brief overview of Leyton’s services and capabilities in navigating the 45L and 179D tax incentives, addressing specifically how expertise in this space can help practitioners.

Learning Objectives:


  • Outline a comprehensive understanding of the considerations for the 45L tax credit, Energy Star certification, and Zero Energy Ready Homes programs

  • Evaluate the current and projected developments within the Low-Income Housing Tax Credit (LIHTC) market, including funding requirements

  • Identify the benefits of obtaining Energy Star certification for LIHTC projects, including potential reductions in Mortgage Insurance Premiums (MIPs) and other funding advantages

  • Recognize the differences between LIHTC conditions before and after the Inflation Reduction Act (IRA), including how recent legislative changes impact project funding and eligibility

  • Identify basis considerations related to LIHTC projects and how they affect overall project financing and compliance

  • Evaluate interactions between LIHTC and the Historic Tax Credit (HTC), and how they influence project tax benefits and financial outcomes

  • Identify the implications of solar tax incentives under sections 48 and 48E, including the 30% Investment Tax Credit (ITC)

  • Recognize Leyton’s services and capabilities related to the 45L and 179D tax incentives, including how their expertise can assist in optimizing project returns and navigating complex tax credit landscapes

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PLEASE NOTE: ARCHIVED WEBINARS DO NOT QUALIFY FOR CPE
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Sean Reville

Leyton
45L Consultant
[email protected]
(617) 765-0676

Leyton

Sean is a 45L Tax Consultant with Leyton. He helps builders and developers access tax credits for energy-efficient buildings through technical consulting. He provides expertise in Energy Star and Zero Energy Ready Homes programs and how they relate to federal, state, local codes and incentives. Sean graduated from St. Lawrence University and is a Certified Home Energy Rater.

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David Connor

Leyton
45L Project Manager
[email protected]
(617) 765-0676

Leyton

David is a 45L Project Manager with Leyton. He engages with clients to identify, analyze, and deliver energy efficient commercial real estate tax incentives for their engagements and works with his clients' full portfolios to optimize incentive benefits across a range of qualifications and products. David is a certified Building Analyst and graduated from Northeastern University.

About Our Presenter

Leyton
Leyton is an international consulting firm with over 25 years of experience, specializing in helping businesses simplify access to complex tax credits & strategies. Our mission is to provide our clients with solutions to accelerate their growth and achieve sustainable performance.

Leyton focuses on sectors such as Research and Development, Energy Efficiency, State and Local Tax, and more. Our team of industry experts—comprised of highly skilled engineers, scientists, tax accountants, and attorneys—develops tailored strategies to transform tax into a valuable asset.