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New Markets Tax Credit and Low-Income Housing Tax Credit Provisions Included in End-of-Year Coronavirus Relief Package

On Sunday, December 27, 2020, President Trump signed into law the bipartisan Consolidated Appropriations Act, 2021 (“Act”). The 5,593-page Act provides $900 billion in coronavirus disease 2019 (“COVID-19”) pandemic relief and $1.4 trillion in government funding for the rest of fiscal year 2021.…

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