New Markets Tax Credit : An Introduction

Author / Creator

Library of Congress. Government Division

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Online

Summary

Examines the new markets tax credit program, a non-refundable tax credit intended to encourage private capital investment in eligible low-income communities. Covers investment activity, legislative...

Examines the new markets tax credit program, a non-refundable tax credit intended to encourage private capital investment in eligible low-income communities. Covers investment activity, legislative developments, and policy considerations.

This report is one in a series of updates. For the most recent coverage of this report series, please see 12-RL-34402a in the 2012 issue.

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