Season Finale: Credits in Action: Energy, Housing, Film, and Brownfields

📄 Podcast Description:
This week on The Tax Credit Talk, hosts Hallie James and Parker An deliver a short but powerful season finale, spotlighting federal energy incentives, major shifts in affordable housing finance, the high stakes of film tax credits, and how brownfield cleanups are transforming communities.

⚡ In energy, the clock is ticking: homeowners have until December 31, 2025 to claim up to $3,200 through the Energy Efficient Home Improvement Credit, covering 30% of costs for upgrades like heat pumps, windows, and solar. When combined with state incentives and utility rebates, these credits can dramatically lower upfront costs and accelerate adoption.

🏘️ In housing, the OBBBA resets the game starting in 2026 by cutting the bond financing threshold for 4% LIHTCs from 50% to 25%, opening the door to more affordable projects as states free up scarce private activity bonds. Developers and investors alike are watching this change as a long-awaited fix to bottlenecks.

🎬 In film, South Dakota lost the production Americana to New Mexico, underscoring the decisive role state credits play in attracting large-scale projects and jobs. Without robust incentives, states risk missing out on the economic impact blockbuster productions bring.

🌎 In brownfields, New York’s Brownfield Cleanup Program shines as a national model, pairing refundable credits with liability protection. The results are real: over 1,300 sites accepted and some redevelopments completed in under two years, proving policy can drive speed and impact.

🧩 Inside the episode:

• Federal energy credits offer up to $3,200 but expire after 2025
• LIHTC bond financing test cut in half for 2026
• South Dakota loses a major film project to New Mexico
• New York’s brownfield program drives rapid cleanups

🎙️ Brought to you by Fallbrook Financial Services
Fallbrook Financial Services is one of the largest state tax credit brokerages in the U.S., having placed over $6 billion in credits across renewable energy, housing, film, brownfields, and more. If you are buying, selling, or strategizing around credits, visit www.fallbrookfinancialservices.com
or email team@fallbrookfinance.com.