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S. 456

New Markets Tax Credit Extension Act of 2021

New Markets Tax Credit Extension Act of 2021

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 2021, and (2) allow an offset against the alternative minimum tax for the credit (determined with respect to qualified equity investments initially made after 2020).

Read twice and referred to the Committee on Finance.

Sen. Cardin, Benjamin L. [D-MD](D-MD)Sponsor
25 cosponsors14 D11 R
25cosponsors1committees2actions1related bills5subjects
  1. IntroReferral

    Read twice and referred to the Committee on Finance.

    Finance Committee
  2. IntroReferral10000

    Introduced in Senate

New Markets Tax Credit Extension Act of 2021 — Informed