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Resources to Promote Apartments
https://www.nmhc.org/advocacy/resources-to-promote-apartments/
Here you'll find resources and information that highlights the important role the apartment industry plays in supporting jobs and building communities. Visit WeAreApartments.org to learn about how the
Like-Kind Exchanges
https://www.nmhc.org/industry-topics/tax-and-accounting/like-kind-exchanges/
Like-kind exchange rules play a critical role in supporting the multifamily industry by enabling investors to remain invested in real estate while still allowing them to balance their investments to s
Energy Efficiency Tax Incentives
https://www.nmhc.org/industry-topics/energy-and-sustainability/energy-efficiency-tax-incentives/
Incentives for energy efficiency upgrades promote energy savings and spur jobs for the construction and manufacturing industries. NMHC supports an expansion of the current commercial building energy e
Carried Interest
https://www.nmhc.org/industry-topics/tax-and-accounting/carried-interest/
Carried interest, also called a “promote,” has been a fundamental part of real estate investment partnerships for decades. Managing partners receive a carried interest, or a share of profits once an a
Depreciation of Existing Buildings
https://www.nmhc.org/industry-topics/tax-and-accounting/depreciation-of-existing-buildings/
Here is a summary of NMHC’s research and information on Depreciation of Existing Buildings. View our Issue Fact Sheet.
Business Interest Deductibility
https://www.nmhc.org/industry-topics/tax-and-accounting/business-interest-deductibility/
Multifamily developers generally borrow, in many cases as much as two-thirds of total cost, to finance apartment development. Curtailing the current deduction for business interest expenses would grea
Radon
https://www.nmhc.org/industry-topics/indoor-environmental-issues/radon/
Radon is a naturally occurring, radioactive gas found all over the United States. Radon moves through the ground to the air above, and into buildings through foundation cracks, other structural openin
Privatized Military Housing
https://www.nmhc.org/industry-topics/specialty-multifamily-housing/privatized-military-housing/
Since 1996, the apartment industry and the Department of Defense (DoD) have successfully partnered through the Military Housing Privatization Initiative (MHPI) to leverage private market forces to pro
Low-Income Housing Tax Credit
https://www.nmhc.org/industry-topics/affordable-housing/low-income-housing-tax-credit/
The Low-Income Housing Tax Credit (LIHTC) is a public/private partnership that leverages federal dollars with private investment to produce affordable rental housing and stimulate new economic develop
Apartment Supply Shortage
https://www.nmhc.org/industry-topics/affordable-housing/apartment-supply-shortage/
The U.S. needs to build 4.3 million more apartments by 2035 to meet the demand for rental housing. This includes 600,000 units (total) to fill the shortage from underbuilding after the 2008 financial