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Diane Publishing Books
Tax Policy and Administration: Community Development Financial Institutions and New Markets Tax Credit Programs in Metropolitan and Nonmetropolitan Areas
Daniel Garciadiaz (au)
The Community Development Financial Institutions (CDFI) Fund was created under the Dept. of the Treasury to help promote access to capital and credit in underserved urban and rural communities across the country. The CDFI Fund carries out this mission through two primary programs: the CDFI Program and the New Markets Tax Credit (NMTC) Program. The CDFI Program awards financial and technical assistance to CDFIs for financial and development services, cash or capital reserves, operating expenses, and capacity building. The NMTC Program, created by the Community Renewal Tax Relief Act of 2000, allocates tax credit authority to community development entities (CDE). This report examines (1) how the CDFI Fund awards funds and allocates tax credits to recipients and how program policies affect the amount of funding and tax credits to metropolitan and nonmetropolitan areas; and (2) the extent to which the amounts of program awards and allocations that recipients receive differ in metropolitan and nonmetropolitan areas. Tables and figures. This is a print on demand report.
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