The directory has been created for national banks interested in learning about possible financing and investment opportunities from various federal tax credit programs designed to promote community economic development and energy conservation.

• Legal Authority – Public Welfare Investments - Community Reinvestment Act
• Historic Tax Credit (HTC) Resources - OCC Resources - Federal Resources - Industry Organizations and Professional Associations
• Low-Income Housing Tax Credit (LIHTC) Resources - OCC Resources - Federal Resources - Industry Organizations and Professional Associations
• New Markets Tax Credit (NMTC) Resources - OCC Resources - Federal Resources - Industry Organizations and Professional Associations
• Renewable Energy Tax Credit Resources - OCC Resources - Federal Resources - Industry Organizations and Professional Associations

The directory provides easy access to information from a sampling of organizations to help inform banks that are interested in investing and lending to federal tax credit projects.

The information contained in this guide is general in nature. Banks should consult their own tax advisors about these tax treatments and the consequences that may apply to their own transactions.