Justin T. Starling

Justin T. Starling is an attorney at Bass, Berry & Sims, where he advises clients on complex commercial real estate transactions often involving multiple sources of capital, including equity, debt, government grants, economic incentives, and federal tax credits. He can be reached at [email protected]

Three existing federal tax incentive programs that have been used frequently by developers received significant upgrades in this summer’s One Big Beautiful Bill Act. Low-income housing tax credits (LIHTCs) have long provided gap equity for affordable housing projects all over the country. New markets tax credits have been providing gap funding for a wide variety of economic development projects for more than 25 years. More recently, Opportunity Zones have steered investments in projects in low-income communities. The Big Beautiful Bill made improvements to each of these programs.
Members Sign In
Don’t have an account yet? Sign up for a ULI guest account.