4% floor, with a focus on the effective date
Disaster LIHTC authority; additional states beyond California-only and more flexible timeline; new precedent of Congress 10% test deadline for properties in disaster areas
Benefit of 30-year ADS depreciation being expanded to properties placed in service before Jan. 1, 2018
New markets tax credits
Renewable energy tax credits
ITC extension at 26% through end of 2022
Waste heat to power added to ITC eligibility
Offshore wind extended to end of 2025 at 30%
Carbon credits