US Department of the Treasury · CDFI Fund · FY2001–FY2022

The New Markets Tax Credit

A blended-finance first look over 8,019 projects — the public dollar,
the private dollar, and the rural–urban leverage gap.

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What is NMTC?

The New Markets Tax Credit is the US federal program whose mechanics most closely match the "blended finance" story you want to tell. The federal government offers investors a 39% tax credit (claimed over 7 years) in exchange for putting their equity into a certified Community Development Entity (CDE). The CDE is a regulated intermediary — usually a bank subsidiary or a nonprofit community-development financial institution — that re-deploys the money as loans or equity into qualifying businesses and projects located in low-income census tracts. Those projects are called QALICBs.

Investor bank / corporate (puts up equity) QEI $ 39% tax credit CDE intermediary (certified by Treasury) QLICI $ our data is here QALICB project / business in low-income tract

What we observe is the CDE → QALICB flow (the QLICI): who got how much, where, in which year, and what the total project cost was. The investor-side flow (QEI, and the tax credit they claim) is upstream and off the public data release.

The rural mandate

The NMTC statute requires CDEs to direct at least 20% of their QLICIs to non-metropolitan census tracts. That creates a testable prediction: CDEs will bunch against the 20% line unless they have a strong pull to go further.

Leverage, as we measure it here

The leverage ratio of a project is total project cost / QLICI. If a $5M project received a $1M QLICI, it leveraged the federal dollar 5×, meaning $4 of non-federal capital showed up per $1 of credit. That's the mobilization number.

Why this question is identifiable

Two sharp discontinuities the law gives us for free: (1) tracts qualify only if poverty ≥ 20% or median family income ≤ 80% of area median — an RDD cutoff; (2) the 20% rural mandate — a bunching test.

Headline numbers

Everything below is computed from the CDFI Fund's public data release (xlsx, codebook) via the cleaning pipeline in scripts/describe_nmtc.py.

How this was computed · show / hide

See DATA_DICTIONARY.md for every column and PROVENANCE.md for SHA-256 hashes, license terms, and a step-by-step recreate-from-scratch recipe.

Every NMTC project, on an Earth map

Each dot is one project, placed at its 2020-census-tract centroid. Metro · Non-metro. Dot size ∝ √(QLICI $). Hover for detail. Scroll-zoom to explore.

projects ·

Deployment through time

The program ramped from almost nothing in FY2001 to ~$5 B/yr through the 2010s, then settled into a $3–4 B/yr steady state. The stacked bar shows metro vs. non-metro dollar share; the panel below it pulls the non-metro share out as a line, against the 20% statutory mandate.

Annual QLICI deployment, stacked metro vs non-metro.
Fig 1 · Annual QLICI deployment, metro vs non-metro stacked.
Non-metro dollar share vs 20% target.
Fig 2 · Non-metro dollar share pins the 20% line in most pre-2013 years, hovers slightly above it thereafter. Classic mandate-binding behavior.

The leverage gap

This is the empirical headline of the first-look brief. Non-metro projects sit heavier on the 1.0× floor (nearly 100% NMTC-financed, zero private capital mobilized) while metro projects show a fatter right shoulder (more private debt and equity stacked on top).

Histogram of project-level leverage, metro vs non-metro.
Fig 3 · Leverage-ratio density, metro vs non-metro. Median metro 1.19× vs. non-metro 1.07×. The gap is small at the median but the shape tells the story: rural deals rarely stack private capital on top.
QALICB type composition, metro vs non-metro.
Fig 4 · Metro skews Real-Estate (~40%); non-metro skews operating-business NRE (~65%). So the leverage gap could be a composition story — except…
Median leverage by QALICB type × metro.
Fig 5 · …the gap persists within every QALICB type. It's not composition. It's something about deploying the credit rurally.

CDE-level heterogeneity — the mechanism candidate

Same credit, same 39% federal subsidy, same statute. But the top-20 CDEs — which together account for more than half of all NMTC dollars — deploy wildly differently along the rural margin. This is where the paper probably lives.

CDEQLICI $Mtxnon-metro sharedeployment

Sorted by non-metro share (descending). The top row — Rural Development Partners LLC at ~80% non-metro — and the bottom few (ESIC, Consortium America, Capital Impact) at <5% are the same federal instrument deployed to different worlds. A within-CDE fixed-effects specification absorbs that selection.

What the econometrics look like

Four specifications, all identifiable from the public release plus a routine Census-tract merge.

1 · Defining the object

Project-level leverage is directly observed:

$$ \operatorname{Leverage}_i \;=\; \frac{\text{ProjectCost}_i}{\text{QLICI}_i} \qquad\text{and}\qquad \operatorname{Mobilization}_i \;=\; \operatorname{Leverage}_i - 1 $$

A leverage of 1 means the project was 100% NMTC-financed. A leverage of 3 means each federal dollar pulled in $2 of non-federal capital.

2 · Metro vs. non-metro, the headline difference

Let $R_i \in \{0,1\}$ indicate non-metro status. A naive mean comparison is

$$ \operatorname{Leverage}_i \;=\; \alpha \;+\; \beta \, R_i \;+\; \varepsilon_i $$

and the brief reports $\hat\beta \approx -0.26$ (mean) or $-0.12$ (median, via a quantile regression). But that's contaminated by which CDE deploys where and what type of project. The fixed-effects version:

$$ \operatorname{Leverage}_{i} \;=\; \alpha \;+\; \beta \, R_i \;+\; \gamma_{c(i)} \;+\; \delta_{t(i)} \;+\; \eta_{q(i)} \;+\; \varepsilon_i $$

with $\gamma_{c(i)}$ a CDE fixed effect, $\delta_{t(i)}$ origination-year, and $\eta_{q(i)}$ a QALICB-type fixed effect. The quantity of interest is whether $\hat\beta$ survives the CDE fixed effect — i.e. does the same CDE mobilize less private capital in non-metro than in metro?

3 · The LIC-eligibility regression discontinuity

A census tract is NMTC-eligible if either condition holds:

$$ \text{LICeligible}_\ell \;=\; \mathbf{1}\!\left\{\;\text{Poverty}_\ell \ge 0.20 \;\;\vee\;\; \tfrac{\text{MFI}_\ell}{\text{AreaMFI}_\ell} \le 0.80\;\right\} $$

so we have a sharp cutoff at poverty = 20%. Run a local-linear RDD separately for metro and non-metro tracts:

$$ Y_\ell \;=\; \alpha \;+\; \tau_{R} \cdot \mathbf{1}\{P_\ell \ge 0.20\} \;+\; f(P_\ell - 0.20) \;+\; R_\ell \cdot g(P_\ell - 0.20) \;+\; u_\ell $$

where $Y_\ell$ is, say, tract-level NMTC dollars per capita or mean leverage. $\hat\tau_{R=\text{metro}}$ vs. $\hat\tau_{R=\text{non-metro}}$ is exactly the "does the policy bite differently in rural markets" question.

4 · The 20% mandate — a bunching test

Let $s_j$ be CDE $j$'s realized non-metro share of QLICIs. The statute requires $s_j \ge 0.20$. Under no-mandate counterfactual, $s_j$ would be smooth around $0.20$. Under a binding mandate, we expect a visible mass at $s_j = 0.20$. Formally, compare the empirical density $\hat f(s)$ to a polynomial fit that excludes a window around the cutoff:

$$ B \;=\; \int_{0.20-h}^{0.20+h} \bigl[\hat f(s) - \tilde f(s)\bigr]\, ds $$

$B > 0$ is the "excess mass" due to the mandate — standard Chetty et al. (2011) / Kleven (2016) machinery. CDEs that exceed the mandate voluntarily reveal willingness-to-deploy rurally; CDEs that pin the mandate are constrained. The marginal rural project identifies off the constrained CDEs.

5 · Putting it together

The empirical paper is short: (2) establishes that the rural gap isn't a composition artefact (CDE FE absorbs identity, QALICB FE absorbs type); (3) shows that the RDD treatment effect differs between metro and non-metro (the interaction we care about); (4) validates the identifying assumption by showing CDEs bunch exactly where the law says they would.

Where to go next — three moves

  1. Census-tract merge (this week). Join tract FIPS to 2016–2020 ACS poverty + MFI + population + USDA RUCA codes. That gives us the RDD running variable ($P_\ell - 0.20$) and a continuous rurality gradient (RUCA 1–10) instead of the binary metro flag.
  2. CDE-type classification (this week). Hand-classify the top 50 CDEs by institutional form — bank subsidiary / nonprofit CDFI / for-profit specialized / government. Turns "CDE variation" from a name into a structural variable we can interact with rural.
  3. First-look figure (next week). Binned scatter of project-level leverage vs. tract poverty rate, metro and non-metro overlaid. If the discontinuity is visible at the 20% poverty threshold for both subgroups but the rural slope is flatter, the paper is real.

See the full brief: briefs/katia_nmtc_v1.md.