What is Tax-exempt bond financing?
Tax-exempt bond financing refers to municipal bonds issued by state and local housing finance agencies that provide below-market interest rate loans for affordable housing development. Under the One Big Beautiful Bill Act, projects financed with at least 50% tax-exempt bonds automatically qualify for 4% annual LIHTC credits. The permanent 25% threshold provides an alternative qualification pathway for developments placed in service after December 31, 2025. Strategic coordination with Depreciation and amortization maximizes total tax benefits for real estate investors developing affordable housing projects.
Easily save clients thousands in taxes.
Scan client returns.
Uncover savings.
Export a professional tax plan.
























