Podcast
Tax Credit Tuesday Podcasts
Hosted by Novogradac & Company LLP · EN
Each Tax Credit Tuesday, the Novogradac audio broadcast offers an in-depth weekly look at tax credit topics. A new episode is posted here and on the RSS Feed by 1 p.m. Pacific Time every Tuesday.
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Episodes
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May 19, 2026: 10 Timely Topics Every Renewable Energy Developer Needs to Know to Attract Investors in 2026, Part 2
2w agoTap to summarizeWith policy changes such as the July 4th start-of-construction-deadline instituted by the One Big Beautiful Bill Act (OBBBA) rapidly approaching and foreign entities of concern (FEOC) requirements forthcoming from the U.S. Department of the Treasury, renewable energy tax credit (RETC) developers are at a critical moment. In this episode of the Renewable Energy Tax Credit Finance Series, Michael Novogradac, CPA, and Novogradac partner Tony Grappone, CPA, discuss five additional topics every RETC developer should know in order to attract investors in a post-OBBBA world.'They cover how to document start of construction, prevailing wage and apprenticeship (PWA) requirements, common FEOC misunderstandings, cost segregation studies and appraisals and due diligence. Grappone also brings up a bonus topic on tax insurance. This episode is the second part of a two-part series, with part one having released in April.
Transcribe →May 12, 2026: What’s New, What’s Changed and What You Should Know about 2026 Income Limits
3w agoTap to summarizeThe U.S. Department of Housing and Urban Development (HUD) released income limits May 1 for fiscal year (FY) 2026. On this week's episode of Tax Credit Tuesday, Michael Novogradac, CPA, and Thomas Stagg, CPA, discuss the new income limits and how they are used to determine eligibility and calculate rent limits for HUD-assisted programs and low-income housing tax credit (LIHTC) properties. Novogradac and Stagg give an overview of the new income limits and review the factors that determine them. The two then discuss the potential impact that income limits will have on year-over-year income growth, as well as factors that various stakeholders should consider. They close the episode with an overview of various Novogradac resources to understand income limits, including the upcoming Novogradac 2026 HUD Rent and Income Limits and Outlook for 2027 Webinar.
Transcribe →May 5, 2026: How AI is Transforming the Landscape for Affordable Housing
4w agoTap to summarizeArtificial intelligence (AI) and how it can be used safely and efficiently to increase productivity is a hot topic across many industries, and the affordable rental housing world is no exception to the rule. On this week's episode of Tax Credit Tuesday, Michael Novogradac, CPA, and Brad Weinberg, MAI, CVA, CRE, discuss the use of AI in the affordable housing sector. They first discuss the different types of AI, including chatbots, agentic AI and invisible AI. Novogradac and Weinberg then explain Novogradac's AI strategy and explore how Novogradac clients are integrating AI. They conclude the episode by discussing best practices with AI and share their thoughts about the future of the technology.
Transcribe →April 28, 2026: Beginning With the End in Mind: NMTC Exits for Investors and Businesses
Apr 28Tap to summarizeUnwinding a new markets tax credit (NMTC) transaction is often complex, requiring thorough knowledge and a careful approach. On this week's episode of Tax Credit Tuesday, Michael Novogradac, CPA, and Nicolo Pinoli, CPA, discuss the exit strategies available to parties of an NMTC investment after the compliance period ends, and the tax issues associated with unwinding. Novogradac and Pinoli discuss the basics of the NMTC and review common NMTC investment structures. The pair then discuss the implications of exit strategies from the perspective of the qualified active low-income community business (QALICB) and the investor, including executing the put-call option, distributing qualified low-income community investment (QLICI) loans and more. The two also highlight the upcoming Novogradac NMTC Exit Strategies Webinar and the Novogradac 2026 Spring Renewable Energy Tax Credits Conference.
Transcribe →April 21, 2026: 10 Timely Topics Every Renewable Energy Developer Needs to Know to Attract Investors in 2026, Part 1
Apr 21Tap to summarizeDevelopers in the renewable energy tax credit (RETC) sector are at a pivotal moment, with policy changes such as the July 4th start of construction deadline instituted by the One Big Beautiful Bill Act (OBBBA) rapidly approaching. In this episode of the Renewable Energy Tax Credit Finance Series, Michael Novogradac, CPA, and Novogradac partner Tony Grappone, CPA, discuss five key topics every renewable energy developer should know in order to attract investors in a post-OBBBA world. They discuss start of construction rules, common errors and oversights in developer financial models, the expectations gap between newer RETC developers and the reality of the investor market, the timing of investor capital contributions and co-mingled investment opportunities. This episode is the first part of a two-part series, with part two slated to come out in May.
Transcribe →April 14, 2026: Washington Watch: LIHTC, Opportunity Zones and What’s Next for HUD in 2026
Apr 14Tap to summarizeLegislative changes and policy updates have continued to shape the tax credit world over the course of the first quarter of 2026. On the inaugural episode of Tax Credit Tuesday's new Washington Watch series, Michael Novogradac, CPA, and Novogradac Chief Public Policy Officer Peter Lawrence discuss the latest policy updates in the tax credit world from Capitol Hill. The two discuss recent developments regarding the low-income housing tax credit (LIHTC), the opportunity zones (OZ) incentive, as well as the proposed budget for the U.S. Department of Housing and Urban Development (HUD). Novogradac and Lawrence also discuss a variety of resources Novogradac provides to help navigate these developments, including the Novogradac news pages and the various Novogradac working groups.
Transcribe →April 7, 2026: Housing, Manufacturing and More: Hot Topics in the NMTC World
Apr 7Tap to summarizeWhen the Community Development Financial Institutions (CDFI) Fund announced the $10 billion calendar year 2024-2025 new markets tax credit (NMTC) awards, it also announced four areas of emphasis for NMTC awards going forward. In this week's episode of Tax Credit Tuesday, Michael Novogradac, CPA, discusses those areas with Novogradac partner Gregory Clements, CPA. They look at affordable housing development, small business growth and expansion, domestic manufacturing and reliable job-producing projects, and rural hospitals and essential community health care. They also look at the new anti-discrimination provisions of the NMTC allocation agreement.
Transcribe →March 31, 2026: 2026 Market Momentum: How Developers and Investors are Moving the Needle
Mar 31Tap to summarizeThe renewable energy tax credit (RETC) market is emerging from "wait and see" mode following major policy updates in 2025, including the approval of the One Big Beautiful Bill Act (OBBBA) on July 4, 2025. In this episode of the Renewable Energy Tax Credit Finance Series, Michael Novogradac, CPA, and Novogradac partner Tony Grappone, CPA, take a forward-looking view of the RETC marketplace as the first quarter of 2026 comes to a close. Novogradac and Grappone discuss the current state of the developer's side of the market, highlighting increased demand for energy across the board fueled by data centers and artificial intelligence (AI). The pair also discuss the recent changes in restrictions regarding foreign entities of concern (FEOC) implemented by the OBBBA. Finally, Novogradac and Grappone turn to the investor's side of the market and discuss the state of transfer buyers, traditional tax equity investors and cash equity investors.
Transcribe →March 24, 2026: Housing in the Spotlight: Trump Executive Orders, 21st Century ROAD to Housing Act and More
Mar 24Tap to summarizeAffordable housing has become a significant focus of President Donald Trump, his administration and the current Congress. Efforts to tackle the affordability crisis and improve housing accessibility for all Americans have ramped up since the beginning of 2026. On this episode of Tax Credit Tuesday, Michael Novogradac, CPA, and Novogradac Chief Public Policy Officer Peter Lawrence discuss various recent developments in housing policy. The two first review three recent executive orders from Trump and how they might affect the development and preservation of affordable housing, as well as their potential impact on several tax credits. Novogradac and Lawrence also discuss the 21st Century ROAD to Housing Act, a bipartisan bill designed to address the housing shortage in America by expanding federal housing programs and streamlining housing development. The bill was recently passed by the Senate.
Transcribe →March 17, 2026: Four Challenges in First-Year Qualifying Occupancy Reports
Mar 17Tap to summarizeFirst-year qualifying occupancy reports are essential for compliance with the low-income housing tax credit (LIHTC), but the processes can be challenging. On this episode of Tax Credit Tuesday, Michael Novogradac, CPA, and Novogradac Director of Multifamily Property Compliance Stephanie Naquin review the most common compliance mistakes LIHTC properties make regarding first-year qualifying occupancy reports, and how to avoid them. The pair discuss four categories of common errors: misunderstanding state requirements, tenant income calculation, implementing the Housing Opportunity Through Modernization Act of 2016 (HOTMA) and using the wrong forms or completing them incorrectly. The categories come from a survey conducted recently by Naquin and her team, which was covered in the March issue of the Novogradac Journal of Tax Credits magazine.
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