AHTCC’s 25 Percent Test Recommended Practices Webinar
Wednesday, December 10, 2025, at 1:00 pm ET
Join the Affordable Housing Tax Credit Coalition (AHTCC) for a webinar on recommended practices for implementing the new 25 percent test on Wednesday, December 10, 2025, from 1:00 – 2:30 PM ET.
The One Big, Beautiful Bill enacted in July provided a historic of the Low-Income Housing Tax Credit, estimated to finance over 1.2 million more affordable homes over the next decade than otherwise possible. The bill permanently increases the Housing Credit allocation by 12 percent and lowers the bond financing threshold test from 50 to 25 percent. However, realizing the full potential of the expansion will require changes to state and local policies – specifically, taking active steps to fill larger funding gaps in tax-exempt bond developments.
The panel of experts will cover recommended practices proposed by the AHTCC and discuss state approaches to implementing the 25 percent test, with a particular focus on bond recycling. Attendees will learn how to ensure this valuable resource does not go unused in their state. The discussion also will include how underwriting criteria can help make deals more feasible. Agency staff and their outside partners will come away knowing what they can do to fully realize the potential of the new 25 percent test.
Featured Speakers
- Emily Cadik, CEO, AHTCC
- Thom Amdur, Senior Vice President of Policy & Impact, Lincoln Avenue Communities
- Mark Shelburne, Senior Manager, Novogradac & Company LLP
- Cat Vielma, Director, Red Stone Equity Partners
- Kent Neumann, Founding Partner, Tiber Hudson LLC
- Jennifer Schwartz, Director of Tax and Housing Advocacy, National Council of State Housing Agencies
Registration is complimentary for current AHTCC members and non-members.
Please contact Selia Koss at selia.koss@taxcreditcoalition.org with any questions. |
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