With interest rates and construction costs at the highest levels we have seen in years, the search continues for sources of low-cost capital. New Markets Tax Credit (NMTC) financing is a critical, albeit complex, tool that can provide gap financing to projects in low-income communities. For developments that will create jobs or provide access to healthy foods, education, healthcare, or other services in a low-income community, NMTCs may be the subsidy to help complete the capital stack. This session will overview how to qualify for NMTCs, the types of projects that can utilize the funds, how to access this competitive product, and what to expect during and after closing.