Multi-State Survey of State New Markets Tax Credit Laws (Last Updated Jan. 19, 2022)

  • Michelle Diane Layser (Creator)



This dataset provides a 50-state (and DC) survey of state-level tax credits modeled after the federal New Markets Tax Credit program, including summaries of the tax credit amount and credit periods, key definitions, eligibility criteria, application process, and degree of conformity to federal law.
Date made availableJan 20 2022
PublisherUniversity of Illinois Urbana-Champaign


  • state law
  • NMTC
  • New Markets Tax Credits
  • tax incentives

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