Joseph Bredehoft will present, “Rev. Proc. 2014-12: Revisiting a Landmark Ruling,” at the Novogradac 2026 Historic Tax Credit Conference on Thursday, October 8, 2026 in St. Louis, Missouri.
Rev. Proc. 2014-12 is no longer new guidance, but it still quietly dictates the legal and economic architecture of nearly every HTC deal. The interesting question in 2026 is not what the safe harbor says—it’s how the market has adapted around it.
For more information, visit the conference website.