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The Joint Committee on Taxation (JCT) recently released its annual report on federal tax expenditures, listing over 150 tax provisions that are expected to reduce federal revenue over the coming years. As in years past, the report shows the comparatively low cost of the low-income housing tax credit compared to other tax expenditures. New this year is the Opportunity Zones (OZ) incentive, created as a result of tax reform in late 2017.
