The Joint Committee on Taxation has scored several NMTC provisions over the past few weeks. Below is a roundup:
| Provision | 10 year cost (millions $) |
| NMTC Extension Act of 2021 (permanence, AMT relief, inflation adjustment)¹ | -1,380 |
| New set-aside for Indian Country ($175M a year starting in 2022, inflated in out-years)² | -417 |
| Four-year set-aside for Indian Country ($175M a year, 2022-2025)³ | -179 |
| New set-aside for U.S. territories ($100M a year starting in 2022, inflated in out-years)² | -129 |
| Emergency allocations ($2B in 2022, $1B in 2021)⁴ | -936 |
| NMTC Extension Act of 2021, Emergency Allocation² | -2,316 |
- Source: JCT.
- Source: JCT.
- Source: JCT. Note: This provision was included in the Build Back Better legislation being considered by the House next week.
- This score is extrapolated using the score of NMTC permanence + emergency allocation (scored at $2.316 billion) minus the score of NMTC permanence (scored at $1.38 billion).
