Join us for a webinar designed for CPAs to navigate the complex landscape of tax incentives and certifications affecting low-income housing and energy efficiency projects. This session will provide a comprehensive overview of the considerations surrounding the 45L tax credit, Energy Star (ES), and Zero Energy Ready Homes (ZERH) programs which will give attendees a well-rounded understanding of the energy efficiency measures available.

This webinar will dive into the latest developments and funding requirements in the Low-Income Housing Tax Credit (LIHTC) market, including how recent changes have impacted project financing and eligibility. Our presenter will highlight the benefits of Energy Star certification for LIHTC projects such as reduced Mortgage Insurance Premiums (MIPs) and other funding advantages while contrasting pre-Inflation Reduction Act (IRA) conditions with current standards. We'll dive into basis considerations and interactions with the Historic Tax Credit (HTC) and examine the implications of solar tax incentives under 48 and 48E, including the 30% Investment Tax Credit (ITC) and its synergy with LIHTC benefits.

This webinar will also provide a brief overview of Leyton’s services and capabilities in navigating the 45L and 179D tax incentives, addressing specifically how expertise in this space can help practitioners.

Learning Objectives:

• Outline a comprehensive understanding of the considerations for the 45L tax credit, Energy Star certification, and Zero Energy Ready Homes programs


• Evaluate the current and projected developments within the Low-Income Housing Tax Credit (LIHTC) market, including funding requirements


• Identify the benefits of obtaining Energy Star certification for LIHTC projects, including potential reductions in Mortgage Insurance Premiums (MIPs) and other funding advantages


• Recognize the differences between LIHTC conditions before and after the Inflation Reduction Act (IRA), including how recent legislative changes impact project funding and eligibility


• Identify basis considerations related to LIHTC projects and how they affect overall project financing and compliance


• Evaluate interactions between LIHTC and the Historic Tax Credit (HTC), and how they influence project tax benefits and financial outcomes


• Identify the implications of solar tax incentives under sections 48 and 48E, including the 30% Investment Tax Credit (ITC)


• Recognize Leyton’s services and capabilities related to the 45L and 179D tax incentives, including how their expertise can assist in optimizing project returns and navigating complex tax credit landscapes