In this week’s Tax Credit Tuesday podcast, Michael J. Novogradac, CPA, provides an update on COVID-19 stimulus negotiations, and shares highlights from the Novogradac 2020 Opportunity Zones Fall Virtual Conference. Then, he outlines an important update about how to calculate each state’s low-income housing tax credit and private activity bond ceilings for 2021, and he discusses what you should know about the difficult development areas and qualified census tracts for 2021. Next, he talks about updates to the 2020 new markets tax credit allocation application, and he shares some state level news about S.B. 14—the bill in Louisiana that makes businesses affected by Hurricane Laura eligible for the state new markets tax credit. Finally, he talks about a proposed state low-income housing tax credit (S.B. 30) in Louisiana.