ThePolitibase
S. 234IntroducedTAXATION

New Markets Tax Credit Extension Act of 2023

Business investment and capital · Economic development · Financial services and investments
Sponsor
Sen. Cardin, Benjamin L. [D-MD]
D · MD
Key facts
Introduced: Feb 2, 2023
Chamber: Senate
Cosponsors: 22
Congress: 118th
Latest action · Apr 16, 2024
Committee on Banking, Housing, and Urban Affairs Subcommittee on Housing, Transportation, and Community Development. Hearings held. With printed Hearing: S.Hrg. 118-555.

Summary

New Markets Tax Credit Extension Act of 2023

This bill makes the new markets tax credit permanent. It also modifies the credit to (1) provide for an inflation adjustment to the limitation amount for the credit after 2023, and (2) allow an offset against the alternative minimum tax for the credit (determined with respect to qualified equity investments initially made after 2022).

Summary by Congressional Research Service.

Timeline

  1. Apr 16, 2024
    Committee on Banking, Housing, and Urban Affairs Subcommittee on Housing, Transportation, and Community Development. Hearings held. With printed Hearing: S.Hrg. 118-555.
  2. Feb 2, 2023
    Read twice and referred to the Committee on Finance.
  3. Feb 2, 2023
    Introduced in Senate

Cosponsors

In the News

View official record on Congress.gov →
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