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

NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

EA Approved

CPAacademy.org (Sponsor Id#: HURS9) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222