Fees and Taxes 

Tax policy arguments for full capital gains tax relief for real estate.

NAA/NMHC recently issued an alert asking members to contact Congress to oppose a potentially devastating tax increase on real estate partnerships.

This real estate industry letter opposes changes to the carried interest form of taxation. Since 2007, our industry has stressed to lawmakers the potential negative consequences of the carried interest legislation to the commercial real estate industry.

NAA/NMHC Comment Letter to House Ways and Means regarding carried interest as part of AMT off-set.

Industry Letter to Chairman Rangel commenting on carried interest as part of the Alternative Minimum Tax (AMT) relief package.

The Temporary Tax Relief Act of 2007 includes a proposal to change the taxing of carried Interests in partnerships. The NMHC and the NAA urge the House to reject the inclusion of the carried interest provision in this bill.

Letter and articles from NAA/NMHC to all members of Congress opposing the extension and expansion of the $8,000 home buyer tax credit.

NAA/NMHC is seeking legislation to address the severe loss of investor capital in the Low-Income Housing Tax Credit (LIHTC) program. This August 4 letter provides proposed steps for Congress to include in the legislation.

The IRS released an NAA/NMHC-sought clarification (Notice 2009-44) concerning utility allowance calculations on Low-Income Housing Tax Credit (LIHTC) properties that submeter.

Guidance document detailing three main energy efficiency tax incentives of interest to apartment firms.

NMHC and NAA comments to the Notice of proposed rule making (NPRM) and Notice of public hearing on June 18, 2007 (26 CFR Part 1) [Reg-128274-03] issued by the Department of the Treasury Internal Revenue Service (IRS).

Committee on Ways and Means H.R. 4440, THE GULF OPPORTUNITY ZONE ACT OF 2005

Request letter to cosponsor S. 2666, the Affordable Housing Investment Act of 2008.

Since 1987—the first year of the credit program—the LIHTC has become the principal mechanism for supporting the production of new and rehabilitated rental housing for low-income households.

This report responds to your request to determine the characteristics of the residents and properties that have benefited from low-income housing tax credits.

This report provides background information relating to tax depreciation of structures, including a discussion of the methods of measuring economic depreciation.

0n June 7, and amid great fanfare, President George W. Bush signed the Economic Growth and Tax Relief Reconciliation Act of 200 1. A closer look at the fine print, however, reminds us, once again, that there really is no such thing as a free lunch.

Impact fees have emerged in many U.S. municipalities as a frequently employed solution for funding infrastructure improvements.

In order to assist servicemembers in acquiring suitable housing in the private market when military-owned housing is unavailable, the Department of Defense provides a BAH to the servicemember.

Property held for productive use in trade or business or for investment.

State late fee statutes and case law updated Feb. 2006

The amici curiae represent a broad cross-section of American industry, including the housing, retail, and rental sectors. As in virtually every American industry, many companies in each of the industries represented by the amici curiae charge late fees.

50-state research on referral fee laws