NMTC Public Data Release: 2003-2022 Summary Report and Data File

The U.S. Department of the Treasury's Community Development Financial
Institutions Fund (CDFI Fund) today released a summary report and data
collected on all New Markets Tax Credit (NMTC) investments across the
nation from fiscal year (FY) 2003 to FY 2022. The CDFI Fund requires all
Community Development Entities (CDEs) that have been awarded NMTC
allocations to submit an annual report detailing how they invested
Qualified Equity Investment (QEI) proceeds in Low-Income Communities.
These reports must be submitted to the CDFI Fund by CDEs, along with
their audited financial statements, within six months after the end of
their fiscal year.Key highlights from the summary report from FY2003 to FY2022 include:$66.6
billion in NMTC investments were directed through both Real Estate and
Non-Real Estate Qualified Active Low-Income Community Business (QALICBs)
and investments made through other CDEs.Allocatees provided financing to 8,024 QALICBs.NMTC financing has been used to construct or rehabilitate over 259 million square feet of commercial real estate.In FY 2022, NMTC financing helped to create or rehabilitate over 10.5 million square feet of commercial real estate.$27.6 billion in investments were made in community facility projects.In
FY 2022, 54.9% of Qualified Low-Income Community Investments (QLICIs),
which totaled more than $1.9 billion, were investments in projects with a
community facility component.17,667 units of housing that have been created are reported as affordable housing.NMTC
investments have led to the reported creation or retention of over
40,000 projected jobs and over 850,000 actual jobs in the business,
construction and tenant business categories.The summary
report also documents the extent to which: (1) CDEs go beyond the
minimum statutory definition of Low-Income Communities by committing to
serve areas of higher distress, rural areas or targeted populations
(slides 11-14); (2) CDEs leverage the NMTC to offer financing with
flexible or non-traditional rates and terms (slides 15-17); and (3) CDEs
commit to innovative uses of NMTC financing (slides 18-22).<br><br>

美国财政部社区发展金融机构基金（Community Development Financial Institutions Fund，简称CDFI基金）今日发布了一份汇总报告，以及2003财年至2022财年全美范围内所有新市场税收抵免（New Markets Tax Credit，简称NMTC）投资的采集数据集。
CDFI基金要求所有获得NMTC拨款的社区发展实体（Community Development Entities，简称CDEs）提交年度报告，详细说明其如何将合格股权投资（Qualified Equity Investment，简称QEI）所得资金投向低收入社区。上述报告需由CDEs在其财年结束后的六个月内，连同经审计的财务报表一并提交至CDFI基金。

2003财年至2022财年汇总报告的核心亮点如下：
1. 总计666亿美元的NMTC投资，既投向了房地产与非房地产类合格活跃低收入社区企业（Qualified Active Low-Income Community Business，简称QALICBs），也涵盖了通过其他CDE开展的投资；
2. 拨款受领方已为8024家QALICBs提供融资支持；
3. NMTC融资已用于建造或翻新超过2.59亿平方英尺的商业地产；
4. 2022财年，NMTC融资助力建成或翻新了逾1050万平方英尺的商业地产；
5. 社区设施项目累计获得投资276亿美元；
6. 2022财年，总规模逾19亿美元的合格低收入社区投资（Qualified Low-Income Community Investments，简称QLICIs）中，54.9%为带有社区设施属性的项目投资；
7. 据报新增保障性住房单元共计17667套；
8. NMTC投资据报在商业、建筑及租户商业领域，创造或保留了逾4万个预期就业岗位与85万余个实际就业岗位。

本汇总报告还梳理了CDEs在三方面的实践覆盖程度：（1）突破法定低收入社区的最低界定标准，承诺服务于更高困境等级区域、农村地区或目标人群（幻灯片11-14）；（2）依托NMTC提供灵活或非传统利率与条款的融资方案（幻灯片15-17）；（3）对NMTC融资进行创新性应用（幻灯片18-22）。