Permanently extends the New Markets Tax Credit and adjusts it for inflation.
The New Markets Tax Credit Extension Act of 2025 amends the Internal Revenue Code to permanently extend the New Markets Tax Credit, which incentivizes investments in low-income communities. The bill also includes an inflation adjustment for the credit amount starting from 2026. The changes apply to qualified equity investments made after December 31, 2024.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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