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new markets tax credit program

Creating More Vibrant Neighborhoods

The New Markets Tax Credit Program incentivizes community development by using tax credits to attract private investment in low-income communities.

The New Markets Tax Credit Program (NMTC Program) was established by Congress in 2000 to help bring operating businesses and/or real estate investments into low-income neighborhoods. The NMTC Program attracts investment capital to these communities by permitting individual and corporate investors to receive a tax credit against their Federal income tax return in exchange for making equity investments in specialized financial institutions called Community Development Entities (CDEs).

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