Applicants Sought For Commercial Revitalization Deduction

Friday, November 06, 2009

The Renewal Community Office is seeking applicants for its 2009 Commercial Revitalization Deduction.

This federal tax deduction allows developers or investors to either take half of their expenses - for constructing or substantially rehabilitating eligible commercial buildings - off their 2009 taxes (with the remaining balance depreciating on the building's normal schedule), or pro-rate their expenses over a ten-year period.

Officials said, "So, if a building cost $1 million to construct or rehabilitate, the developer or investor can take a $500,000 tax deduction from his or her taxes or enjoy a $100,000 tax deduction for the next ten years.

"Remember, the project must be commercial, including retail, office, industrial, and mixed-use (retail/rental housing). It must be completed this year. It must be newly constructed or have substantial rehabilitation (equal to or exceeding the building's cost or adjusted basis)."

The development must create permanent new jobs, and it must be located in select neighborhoods in the following zip codes: 37402, 37403, 37404, 37405, 37406, 37407, 37408, 37409 and 37410.

To find out if your building project is eligible, contact Maria Noel at 423 425-3776 or via email at noel_m@theenterprisectr.org immediately.


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