New Market Tax Credits (NMTC)

New Market Tax Credits is the newest of the tax credit programs used in real estate transactions recently.  The intent of the NMTC is to provide private investment dollars into non-residential commercial real estate activities in return for a tax credit which will lessen the investors' year end tax burden. Tax credit awards are made to funds in which the recipients of funding then seek investors in their funds.

This program is intended to provide gap financing, short term working capital and direct capital dollars to projects that qualify.  Projects are generally located in areas of poverty that need a direct impact of investment capital.

Projects that have received funding include strip malls, performance art centers, private educational facilities, community centers and many more.  This can be a complicated program, but not as competitive as many of the other tax credit programs.

To find out more about the specifics of the New Market Tax Credits program, and how you can use NMTC and other government programs for your deals, pick up a copy of Government Deal Funding for Real Estate Investors and Developers.
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