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Tax Policy: New Markets Tax Credit Appears to Increase Investment by Investors in Low-Income Communities, but Opportunities Exist to Better Monitor Compliance

机译：税收政策：新市场税收抵免增加投资者社区投资者的投资，但存在更好地监控合规性的机会

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The Community Renewal Tax Relief Act of 2000 authorized up to $15 billion of allocation authority under the New Markets Tax Credit (NMTC) to stimulate investment in low-income communities. The act mandated that GAO report on the program to Congress by January 31, 2004, 2007, and 2010. Two subsequent laws authorized an additional $1 billion in NMTC authority for certain qualified investments and extended the program for 1 year with an additional $3.5 billion of authority. This report (1) describes the status of the NMTC program, (2) profiles NMTC program participants, (3) assesses the credits effectiveness in attracting investment by participating investors, and (4) assesses IRS and the Community Development Financial Institutions (CDFI) Fund compliance monitoring efforts. To conduct the analysis, GAO surveyed NMTC investors, conducted statistical analysis, and interviewed IRS and CDFI Fund officials. To ensure that it is reviewing the full range of NMTC transactions, IRS should develop information for selecting which CDEs to audit as part of its compliance study. In addition, IRS should work with the CDFI Fund to further explore options for cost effectively monitoring investor compliance. IRS and the CDFI Fund agreed with our recommendations.

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年度 2007
页码 p.1-85
总页数 85
原文格式 PDF
正文语种 eng
中图分类工业技术;
关键词
Tax credits ; Community development ; Investments ; Incentives ; Low income groups ; Income ; Statistics ; Data collection ; Economically depressed areas ; Capital ; Monitoring ; Program evaluation;

机译：税收抵免;社区发展;投资;激励措施;低收入群体;收入;统计;数据收集;经济萧条地区;资本;监测;项目评估;

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1. New Markets Tax Credit Has Increased Low-income Community Investment, But Further Extensions Will Depend On Political Winds [J] . Joan Teresa Kay Journal of Taxation of Investments . 2007,第3期

机译：新市场税收抵免增加了低收入社区投资，但进一步的扩展将取决于政治风
2. Google Increases Low-Income Housing Tax Credit Investments [J] . Housing and development reporter . 2011,第CD4期

机译：Google增加了低收入住房税收抵免投资
3. IRS Exempts Most Low-Income Housing, New Markets Tax Credit Deals from Tax Shelter Reporting [J] . Housing and development reporter . 2007,第CDa3期

机译：美国国税局（IRS）从避难所报告中免除大多数低收入住房，新市场税收抵免交易
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5. The New Markets Tax Credit and the Low-Income Housing Tax Credit: Can They Be Joined Efficiently? [D] . Martinez, Maritza 2012

机译：新市场税收抵免和低收入住房税收抵免：可以有效地加入吗？
6. The Use of Refundable Tax Credits to Increase Low-Income Childrens After-School Physical Activity Level [O] . Genevieve Dunton, Vicki J. Ebin, Merav W. Efrat, -1

机译：使用可退款税收抵免来提高低收入儿童的课后体育活动水平
7. Bringing good things to life : New Markets Tax Credits and the opening of low-income communities to investment, including a case study of Pittsfield, Massachusetts [O] . McGrath Daniel J. S.M. Massachusetts Institute of Technology 2008

机译：把好事变为现实：新市场税收抵免和低收入社区对投资的开放，包括马萨诸塞州皮茨菲尔德的案例研究

Tax Policy: New Markets Tax Credit Appears to Increase Investment by Investors in Low-Income Communities, but Opportunities Exist to Better Monitor Compliance

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