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Historic Tax Credits Escape Extinction—Few Modifications to Know

Historic Tax Credits Escape Extinction—Few Modifications to Know

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April 2018

Real estate professionals should feel relieved—while historic tax credits (HTCs) were on the chopping block during tax reform debates, the valuable tax credit was, for the most part, left intact in the final Tax Cuts and Jobs Act.

In deciding to keep the major benefits of HTCs in place, Congress underscored the economic importance of rehabilitating historic buildings—welcome news for developers and lenders. However, there are some important changes to understand.

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