This recap reflects content from a previously recorded episode of The Tax Credit Talk podcast. The podcast is no longer active or available for streaming; however, written summaries remain accessible in our News section.
⚡ 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.
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.
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.
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:
🎧 Listen to the full episode: https://www.buzzsprout.com/2504862/episodes/17900720
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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.