First Time Allocatees

New Markets Tax Credits In the News

November 17, 2021

The New Markets Tax Credit (NMTC) Program is a federal financial program developed by the United States Department of the Treasury to incentivize community development using federal tax credits allocated by private investors in disadvantaged and distressed communities. In this biweekly blog, LifeCity will discuss key developments related to the NMTC Program. 

This week, we discuss first-time NMTC award recipients, a bank that is adding an NMTC practice to its services, and an opportunity for the NMTC program to become a permanent fixture in the government.

News

The Build Back Better Act, which is currently going through Congress, is a framework proposed by the Biden administration. This bill contains several proposals that would affect the future of the NMTC program. Build Back Better would officially make NMTC a permanent program with $5 billion in annual funding. This would be a big step in expanding the program because of the challenge of constantly getting the program renewed. In addition to the regular funding that NMTC would receive as a permanent fixture, the funding would be adjusted for inflation. In order to help with economic recovery from the pandemic, the BBBA also includes $3 billion in supplemental aid. The passing of this act by Congress is important for the future of NMTC. 

Projects

The 2020 NMTC Awards included nine Community Development Entities (CDEs) that were receiving an award for the first time: BXS Community Fund, DBL Equity Partners, Legacy Economic Growth Fund, New Market Opportunity Fund (The Opportunity Fund), Old National CDE Corporation, Pathway Lending and PB Community Impact Fund (PBCIF). These diverse CDEs have announced their plans for how to use their award money. Seven of the organizations have chosen to focus on investing in rural communities. This diverges from the trend of most CDEs investing in urban areas. In general, rural areas have less access to resources that could help revive struggling towns. Additionally, multiple CDEs that are first-time recipients are focusing on real estate. These organizations are adding onto the trend of mixed-use housing and commercial properties in the NMTC field.

Regions Bank, headquartered in Birmingham, Alabama, is introducing a NMTC team to its already diverse offerings such as commercial banking, stock brokerage, and mortgage services. Steve Ross, a former CDE leader from Truist Community Capital is joining Regions Bank to head the team. This decision was a natural move for Regions, a community-oriented company that emphasizes giving back and has previously invested in other tax credits such as solar renewables tax credits. Regions Bank’s venture into NMTC will help them extend their community outreach further.

These inspiring projects and more are underway across the US. LifeCity specializes in impact assessments and third-party validation services for CDEs engaged in NMTC-financed projects. As a third-party, we help CDEs and other companies measure, manage, track, and report their impact to ensure a credible and transparent message. Our services are available across all stages of the NMTC allocation process and provide personalized impact reports and videos that support clients, projects, and communities.

LifeCity, L3C