⚡ Energy credits on the clock

Homeowners have until December 31, 2025 to take advantage of the Energy Efficient Home Improvement Credit, worth up to $3,200. Covering 30% of eligible upgrades like heat pumps, windows, and solar, these federal incentives can be stacked with state rebates and utility programs to make improvements more affordable and accelerate adoption.

🏘️ Housing credits unlocked

Beginning in 2026, the One Big Beautiful Bill Act cuts the bond financing threshold for 4% LIHTCs from 50% down to 25%. This change eases the long-standing scarcity of private activity bonds and opens the door for more affordable housing projects to qualify, potentially unlocking development in communities that previously couldn’t make the financing work.

🎬 When incentives decide where films roll

South Dakota recently lost the production Americana to New Mexico, where robust film tax credits made the project viable. The move highlights how competitive incentives can dictate where big-budget productions land, with ripple effects on jobs, tourism, and local spending.

🌎 Brownfields turned into opportunities

New York’s Brownfield Cleanup Program shows how refundable credits paired with liability protection can drive fast, effective redevelopment. With over 1,300 sites accepted and some cleanups completed in less than two years, the program demonstrates how incentives can turn contaminated land into community assets.

Key takeaways:

• Federal energy credits provide meaningful savings but come with a firm deadline.
• Lower bond thresholds in 2026 could expand access to 4% LIHTCs nationwide.
• Film incentives continue to steer production spending across state lines.
• Brownfield credits prove that policy design can accelerate complex cleanups.

🎧 Listen to the full episode: https://www.buzzsprout.com/2504862/episodes/17900720

Want to buy, sell, or strategize credits?
Email team@fallbrookfinance.com with the subject line “The Tax Credit Talk sent me.”

About Fallbrook Financial Services
Fallbrook Financial Services has placed more than $6 billion in state tax credits across housing, renewable energy, film, and brownfields. We help developers, investors, and corporations turn incentives into outcomes that last.