Build Back Better Act

New Markets Tax Credits in the News

April 21, 2022

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. 

News

On March 28, President Biden released the FY2023 budget which includes several proposals from the FY2022 budget in addition to new revenue proposals for 2023.  This budget will be revised by the U.S. Treasury’s Green Book and will include revenue provisions from the Build Back Better Act (BBBA).  The BBBA was passed by the House of Representatives in November 2021, but has not yet been approved by the Senate.  In both the FY2022 and FY2023 budget, the current administration has proposed a permanent extension of the NMTC program.  Such an extension would allow CDEs to continuously invest into low-income communities and present greater opportunities to promote equity.  The program’s permanence would likely increase the competitive nature of the NMTC allocation process.  To learn more about the FY2023 budget, please visit The White House Budget or FY2023 President’s Budget.  

On April 8, 2022, Pono Shim passed away from stage 4 lung cancer at the age of 58.  Shim was the CEO of the Oahu Economic Development Board, a Hawaii-based non-profit organization that pursued projects focused on education, health, clean energy, and hospitality.  Additionally, Shim’s organization acquired $135 million in NMTC from American Savings Bank between 2012 and 2018.  With his work as both an entrepreneur and inspirational speaker, Shim was able to benefit Hawaii and the people who live there.  To learn more about Shim’s organization visit https://www.oedb.biz/

Projects

A $10 million NMTC investment from The Innovate Fund has been allocated for a 150,000 square foot expansion of manufacturing for Pregis Performance Flexibles in Anderson, SC.  The surrounding community is recognized as an Appalachian Regional Commision Distressed Area and has an unemployment rate over twice the national average.  This expansion will create over 220 quality jobs with benefits, including healthcare and opportunities for advancement.  The President of Operations at Pregis hopes to complete construction by October 2022 and will fill positions throughout the year.  

The City of Rushville, IN was awarded funds at the end of 2020 designated for the design and construction of a new Rush County Community Foundation (RCCF) REC center. This new facility will include a wide range of services including a fitness center, indoor pool, and childcare, and will also house the Rush Country Community Assistance food pantry, the Rushville Public Library, and other social services such as the Rush County Senior Citizens Center and the Indiana Children’s Bureau.  For such a large project, several Rush County based groups have pitched in to both design and construct the facility and to fund the center.  The City of Rushville donated a former Walmart building, and GBBN and Weddle Brothers Construction will complete the design and construction of the center.  The project is funded through the joint efforts of Lilly Endowment ($5 million), Regional Economic Acceleration and Development Initiative ($20,000), and, if selected, NMTC.  NMTC Awards will be announced later this year.  Groundbreaking is expected to take place in late 2022 or early 2023.  To track the progress of Rushville’s REC Center and its involvement in the NMTC process, please follow the RCCF newsletter here

The Providence’s Industrial Trust Building, or “Superman Building” in Providence, RI will undergo transformation into 285 apartments with 20% of these apartments available to people with low and moderate incomes.  Additionally, the renovation will create 8,000 square feet of office space and a 26,000 square foot multipurpose area.  The renovation of this long-term vacant building is made possible through the combination of funding from several investors including High Rock Capital ($42 million), the State of Rhode Island ($26 million), federal Historic Tax Credits ($22 million), and various other entities.  Of these entities, NMTCs will fund $2 million.  The entire project is expected to be completed in 30 months and is intended to be integrated with a community-based program.  To learn more about the historic renovation, follow along with the local news at The Providence Journal.  

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