Resources

Opportunity Zones/Funds

 

Opportunity Zone Map

https://esrimedia.maps.arcgis.com/apps/View/index.html?appid=77f3cad12b6c4bffb816332544f04542

 

CDFI list of Opportunity Zones

https://www.cdfifund.gov/Pages/Opportunity-Zones.aspx

 

Proposed Guidance – Issued April 2019

https://www.irs.gov/newsroom/irs-issues-guidance-relating-to-deferral-of-gains-for-investments-in-a-qualified-opportunity-fund

Proposed Guidance – Issued October 2018

https://www.irs.gov/pub/irs-drop/reg-115420-18.pdf

 

FAQs

https://www.irs.gov/newsroom/opportunity-zones-frequently-asked-questions

 

Draft Form 8996 and Instructions

https://www.irs.gov/pub/irs-dft/f8996--dft.pdf

https://www.irs.gov/pub/irs-dft/i8996--dft.pdf

 

Revenue Procedure 2018-16

https://www.irs.gov/pub/irs-drop/rp-18-16.pdf

 

Bulletin 2018-28

https://www.irs.gov/irb/2018-28_IRB

 

Notice 2018-48

https://www.irs.gov/pub/irs-drop/rp-18-16.pdf

 

Revenue Ruling 2018-19

https://www.irs.gov/pub/irs-drop/rr-18-29.pdf

 

 

Cost Segregation & Tangible Property

 

The Interplay between Cost Segregation and the Historic Tax Credit

IRS Cost Segregation Audit Techniques Guide

https://www.irs.gov/businesses/cost-segregation-audit-techniques-guide-table-of-contents

 

IRS Capitalization of Tangible Property Audit Techniques Guide

https://www.irs.gov/businesses/small-businesses-self-employed/audit-techniques-guides-atgs

 

American Society of Cost Segregation Professionals

https://www.ascsp.org

 

 

179D Energy Efficient Commercial Building Tax Deduction

 

Department of Energy Overview

https://www.energy.gov/eere/buildings/179d-commercial-buildings-energy-efficiency-tax-deduction

 

 

45L Energy Efficient Home Tax Credit

 

Department of Energy Overview

https://www.energy.gov/savings/energy-efficient-new-homes-tax-credit-home-builders

 

IRS Form 8908

https://www.irs.gov/pub/irs-pdf/i8908.pdf

https://www.irs.gov/pub/irs-pdf/f8908.pdf

 

 

Historic Rehabilitation Tax Credit

 

The interplay between Cost Segregation and the Historic Tax Credit

IRS Real Estate Tax Tips

https://www.irs.gov/businesses/small-businesses-self-employed/rehabilitation-tax-credit-real-estate-tax-tips

 

FAQs

https://www.irs.gov/businesses/small-businesses-self-employed/tax-aspects-of-the-historic-preservation-tax-incentives-faqs

 

Historic Tax Credit Coalition

https://www.historiccredit.com

 

National Park Service

https://www.nps.gov/tps/tax-incentives.htm

 

 

Renewable Energy

 

Business Energy Investment Tax Credit (ITC) - Department of Energy Overview

https://www.energy.gov/savings/business-energy-investment-tax-credit-itc

 

Renewable Electricity Production Tax Credit (PTC) - Department of Energy Overview

https://www.energy.gov/savings/renewable-electricity-production-tax-credit-ptc

 

 

Affordable / Workforce Housing

 

IRS Section 42 Overview

https://www.irs.gov/pub/irs-utl/IRC_42.pdf

 

 

New Markets Tax Credits

 

New Markets Tax Credit Coalition

http://nmtccoalition.org/

 

 

PACE (Property Assessed Clean Energy)

 

Department of Energy Overview

https://www.energy.gov/eere/slsc/property-assessed-clean-energy-programs