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Revenue Procedure 2014-12 – the Historic Boardwalk safe harbor

USA - January 28 2014 On December 30, 2013, the Internal Revenue Service (IRS) issued Revenue Procedure 2014-12 establishing a safe harbor (Safe Harbor) under which…

Holly H. Heer, Steven F. Mount

Tax credit provisions in President Obama's FY 2014 budget proposal

USA - April 15 2013 On Wednesday, April 10, 2013, President Obama released his Administration's proposed budget for federal fiscal year 2014. Among the included…

Kyle J. Recker, Bryan J. Venesy, Orlando J. Cabrera, Holly H. Heer, Steven F. Mount

Obama Administration's proposed housing budget affected by greater deficit reduction hopes

USA - April 11 2013 President Obama has submitted his proposed budget to Congress and, from a housing perspective, it was a mixed message.While ostensibly demonstrating…

Orlando J. Cabrera, Robert D. Labes

Mixed income housing developments qualify for CRA credit

USA - March 14 2010 The FDIC, the Federal Reserve Board, the Office of the Comptroller of the Currency and the Office of Thrift Supervision have updated their "Interagency Questions and Answers Regarding Community Reinvestment" (Interagency Q&A) to revise the "primary purpose" test utilized in assessing community development activities and to add new guidance on ways an institution can determine that its community development services are targeted to serving low- and moderate-income persons.

Laing P. Akers, Holly H. Heer, Thomas F. Kibbey, David L. Lapides

Ohio rehabilitation tax credit amendments

USA - July 23 2009 The recently finalized Amended Substitute Ohio House Bill 1 (Budget Bill) contains an amendment that allows the special allocation of Ohio's historic rehabilitation tax credit against Ohio’s personal income tax and corporation franchise tax.

Holly H. Heer, Robert D. Labes, J. Seth Metcalf, Steven F. Mount