The New Markets Tax Credit Extension Act of 2025 permanently extends the new markets tax credit.
The New Markets Tax Credit Extension Act of 2025 amends the Internal Revenue Code to permanently extend the new markets tax credit. This credit incentivizes investments in low-income communities by providing a tax credit to investors. The bill also includes an inflation adjustment for the credit amount starting from 2026 and provides alternative minimum tax relief for certain investments made after December 31, 2024. The changes apply to taxable years beginning after December 31, 2024.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
Analyze for Free
See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.