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    4. Low Income Housing Tax Credits

      Practices

    Low Income Housing Tax Credits

    Our attorneys are among the nation’s foremost legal authorities on transactions involving the federal low-income housing tax credit, which creates 120,000 new affordable housing units each year.

    /Overview

    We have contributed to every major federal housing program since its inception in 1970, and were heavily involved with the legislative efforts that led to the program’s creation. Most housing developments that use low-income housing tax credits (LIHTCs) also use other forms of federal assistance and therefore must interface with a number of public agencies. We navigate these often-complex relationships with assistance from our colleagues in the Affordable Housing and Real Estate and Public Finance practices. Our integrated knowledge and unparalleled experience are invaluable to clients leveraging LIHTCs.

    /Representative experience

    • Investor in construction/rehabilitation of former schools for housing Represent the investor in providing more than $25 million in equity to construct and rehabilitate two former school house buildings in New Jersey to create 115 units of affordable housing
    • Syndicator of 9% new construction project Represent in connection with 81 affordable housing units for seniors aged 62 and over, including gathering rooms, a fitness center, and a computer center
    • Syndicator in 9% new construction LIHTC project The project in Missouri City, Texas, will consist of 120 affordable housing units for individuals and families of low income
    • Equity investor and construction loan lender in affordable housing development Representing in connection with a 59-unit affordable housing development located in Ogden, Utah, covering four separate sites
    • Syndicator in 9% new construction LIHTC project The Jackson, Mississippi, project consists of 81 affordable housing units for seniors aged 62 and over. The project has several amenities such as several gathering rooms, a fitness center, and a computer center.
    • Investor in affordable apartment complex Represented in connection with an $8 million equity investment in Key’s Pointe Residences, a 68-unit affordable apartment complex in Baltimore, Maryland

    /Recognitions

    • Nixon Peabody has been named a Tier 1 National firm for Tax Law in the 2025 edition of Best Law Firms®.

    Our Team

    See Full Team
    • Key Contact

      John M. Marti

      Partner
      • Boston
      • Office:+1 617.345.1012
      • jmarti@nixonpeabody.com
      John M. Marti
    • Sumeet Sharma

      Partner / Office Managing Partner, Washington, DC
      • Washington DC
      • Office:+1 202.585.8308
      • ssharma@nixonpeabody.com
      Sumeet Sharma
    • Nathan Bernard

      Partner
      • Boston
      • Office:+1 617.345.1236
      • nbernard@nixonpeabody.com
      Nathan Bernard
    • Nuryllen D. Aguasvivas

      Associate
      • Boston
      • Office:+1 617.345.1098
      • naguasvivas@nixonpeabody.com
      Nuryllen D. Aguasvivas
    • Andrew L. Kinde

      Associate
      • Boston
      • Office:+1 617.345.1090
      • akinde@nixonpeabody.com
      Andrew L. Kinde
    • Rebecca Simon

      Partner
      • Washington DC
      • Office:+1 202.227.7244
      • rbsimon@nixonpeabody.com
      Rebecca Simon
    See Full Team

    Insights And Happenings

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    • Event

      IPED’s Annual Historic Tax Credit Summit

      June 12, 2025
    • Event

      The Essentials 2025: National Association of Bond Lawyers

      May 15, 2025
    • Alert

      ASAP Housing Act introduced to end volume cap constraints

      Oct 29, 2024
    View All

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