New Markets Tax Credit Regulations Modified to Encourage Investments in Non-Real Estate Businesses

The Internal Revenue Service (IRS) recently published final regulations for the New Markets Tax Credit (NMTC) rule to encourage investments in non-real estate businesses. Historically, non-real estate projects have been overlooked by NMTC investors for their tendency to be shorter term loans. These loans, often times for equipment or working capital, traditionally have a term […]

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