In this week’s Tax Credit Tuesday podcast, Michael J. Novogradac, CPA continues coverage of responses to the COVID-19 pandemic. He discusses proposed relief legislation and future phases of COVID-19 relief legislation. Next, he discusses Notice 2020-23 from the IRS which, among other provisions, extends the 180-day deadline to invest capital gains in qualified opportunity funds. He then talks about IRS Revenue Procedure 2020-23 that allows partnership tax returns from 2018, and some from 2019, to be amended because of certain changes that were included in the CARES Act. Then, he discusses a letter from the Novogradac Opportunity Zones Working Group that was sent to Treasury and the IRS requesting relief from certain opportunity zones deadlines. He also talks about highlights from comment letters sent by three Novogradac Working Groups to the OCC and FDIC on proposed CRA changes. He wraps up with discussion of deadline extensions from the CDFI Fund, the California Tax Credit Allocation Committee, and the Indiana Housing & Community Development Authority.