Internal Revenue Service July 7, 2020 – Federal Register Recent Federal Regulation Documents
Results 1 - 1 of 1
Section 42, Low-Income Housing Credit Compliance-Monitoring Regulations
This document contains proposed regulations relating to the compliance-monitoring duties of State or local housing credit agencies (Agencies) for purposes of the low-income housing credit under section 42 of the Internal Revenue Code (Code). These proposed regulations would relax the minimum compliance-monitoring sampling requirement for purposes of physical inspections and low-income certification review provided in the Amendments to the Low-Income Housing Credit Compliance- Monitoring Regulations (T.D. 9848) published in the Federal Register (84 FR 6076). The proposed regulations will affect owners of low-income housing projects, tenants in those low-income housing projects, and Agencies that administer the credit.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.