LIHTC Issues

• 8823 Revised Form (June 2011)
• Guide for Completing Form 8823, Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition (Audit Technique Guide, January 2011)
• 8823 Revised Form (November 2009)
• Revised 8823 Guide, Low Income Housing Credit Agencies Report of Noncompliance or Building Disposition (September 25, 2009)
• 8823 Guide Chapter 14, Category 11i titled “Violations of the Available Unit Rule Under Section 42(g)(2)(D)(ii)” (September 25, 2009)
• 8823 Revised Form (October 2005)
• 8823 Guide (January 2007)
• NAHMA’s comments on the draft Guide for Completing Form 8823 (March 30, 2004)

• IRS Issues Final and Temporary Regulations on LIHTC Average-Income Set-Aside Test (October 7, 2022)
• REG–119890–18: Public Comment Invited for Low-Income Housing Credit Average Income Test Regulations (October 30, 2020)

• 2023 Designation of Difficult Development Areas and Qualified Census Tracts (November, 1, 2022)
• 2022 Designation of Difficult Development Areas and Qualified Census Tracts (September 9, 2021)
• 2021 Designation of Difficult Development Areas and Qualified Census Tracts (September 24, 2020)
• 2020 Designation of Difficult Development Areas and Qualified Census Tracts (September 26, 2019)
• 2018 Difficult Development Areas and Qualified Census Tracts (September 11, 2017)
• HUD Report: Understanding Whom the LIHTC Program Serves – Tenants in LIHTC Units as of December 31, 2014 (April 12, 2017)
• HUD Report: Understanding Whom the LIHTC Program Serves – Tenants in LIHTC Units as of December 31, 2012 (March 25, 2016)
• Audit Technique Guide for IRC Section 42 – FINAL (September 18, 2014)
• Audit Technique Guide for IRC Section 42 – DRAFT (December 20, 2013)
• HUD Notice on Designated Difficult Development Areas for 2014 (November 18, 2013)
• NAHMA’s Tax Credit Priorities for 2011
• LIHTC Electronic Submission Industry Standards
• LIHTC Electronic Submission Default Events
• LIHTC Electronic Submission Default Types
• Reznick Group’s August 2011 report: “The Low-Income Housing Tax Credit Program at Year 25: A Current Look at its Performance”
• IRS Notice 2010-74: 2010 LIHTC National Pool (November 15, 2010)
• Federal Register Notice of Proposed Information Collection for Public Comment: Study of the Low Income Housing Tax Credit (LIHTC) Program After 15 Years (May 11, 2010, Docket No. FR–5382–N–11)
• “Managing Compliance” SCHM Webinar with Grace Robertson of Treasury/IRS (November 17, 2009)
• HUD Notice on 2010 Difficult Development Area Designations for Section 42 (October 6, 2009)
• HUD Notice on 2009 Difficult Development Area Designations for Section 42 (September 3, 2008)
• HUD PD&R’s Report: Updating the Low Income Housing Tax Credit Database
• LIHTC Database on HUDClips
• Treasury Department Greenbook – Explanations of the Administration’s FY 2014 Revenue Proposals (April 2013)

• Notice 2018-17: Low-Income Housing Credit Disaster Relief for the Commonwealth of Puerto Rico (February 9, 2018)
• Revenue Procedure 2014-50: Temporary relief from certain requirements of § 142(d) for Disaster Relief (August 21, 2014)
• Revenue Procedure 2014-49: Temporary relief from certain requirements of § 42 for Disaster Relief (August 21, 2014)
• Low-Income Housing Credit Disaster Releif for Oklahoma Severe Storms and Tornadoes (May 31, 2013)
• Temporary Shelter for Individuals Displaced by Severe Storms and Tornadoes in Oklahoma (May 31, 2013)
• Postponement of Deadline for Making an Election to Deduct for the Preceding Taxable Year Losses Attributable to Hurricane Sandy (March 1, 2013)
• Temporary Shelter for Individuals Displaced by Hurricane Sandy (March 1, 2013)
• IRS Notice 2012-68 “Low-Income Housing Credit Disaster Relief for Hurricane Sandy” (November 5, 2012)
• National Council of State Housing Agencies’ (NCSHA) Emergency Disaster Resource Center
• IRS Notice 2012-3 “Current Refundings of Tax-exempt Bonds in Certain Disaster Relief Bond Programs” (January 17, 2012)
• IRS Notice 2010-10 “Tax-exempt Bonds in Certain Disaster Areas” (December 18, 2009)
• Revenue Procedure 2007-54 “Disaster Area Relief” (July 30, 2007)
• IRS disaster guidance webpage
• IRS issues guidance on suspending certain Section 42 requirements for Hurricane Katrina (Notice 2005-69)
• IRS issues guidance on suspending certain Section 42 requirements for Hurricane Rita (Notice 2006-11)
• IRS guidance for casualty losses in federal disaster area
• IRS toll-free number for use by taxpayers affected by Katrina 866-562-5227

On May 17, 2004, HUD and the U.S. Department of Justice (DOJ) issued a Joint Statement on “Reasonable Accommodations Under the Fair Housing Act.” This document is intended to provide “technical assistance regarding the rights and obligations of persons with disabilities and housing providers under the [Fair Housing] Act relating to reasonable accommodations.”

Since violations of the Fair Housing Act are cause for a finding of non-compliance in the tax credit program, NAHMA Tax Credit Committee members are strongly encouraged to review the HUD-DOJ joint statement. As members review the information, they are reminded that the requirement for the owner to pay for reasonable modifications as required under Section 504 of the Rehabilitation Act of 1973 is limited to programs or activities operated by recipients of federal financial assistance (4350.3 REV-1, Section 2-8). A property where the Low Income Housing Tax Credit is the only “federal” program involved, typically is not required to follow the provisions of Section 504. However, owners/managers are cautioned to be aware of state law and/or provisions of the property’s Regulatory Agreement which may impose specific requirements when determining who is required to pay for approved reasonable modifications.

Click here to read the Joint Statement.

• HOME and the Low-Income Housing Tax Credit Guidebook (January 2013)

• 2017 FHFA Annual Housing Report (February 9, 2018)
• 2018-2020 Enteprise Housing Goals Final Rule (February 9, 2018)
• Draft FHFA 2018-2020 Enterprise Housing Goals (July 31, 2017)
• FHFA Final Rule: Enterprise Duty to Serve Underserved Markets (December 19, 2016)
• FHFA Proposed Rule: Enterprise Duty to Serve Undeserved Markets (December 18, 2015)
• Fact Sheet on Proposed Rule: Enterprise Duty to Serve Undeserved Markets (December 18, 2015)

IRS has released their Notice 2008-106 which informs taxpayers that the new 9 percent applicable percentage floor for certain buildings that are placed in service after July 30, 2008, and before December 31, 2008, enacted pursuant to § 3002(a)(1) of the Housing Assistance Tax Act of 2008, applies notwithstanding a pre-Act irrevocable election by the taxpayer to apply to these buildings an applicable percentage that is less than 9 percent.

On September 17, the IRS released a notice providing guidance on the certain tax credit provisions of the recently enacted H.R. 3221, the American Housing and Economic Recovery Act of 2008, this week.  The notice provides guidance for how the 2008 Housing Act Volume cap will be distributed to states to help finance “qualified housing issues” for qualified residential rental properties and mortgage issues.  Please find the breakdown of the $11 billion increase in the volume cap increase in each state in Section 3.3.  Issuers will be allowed flexibility in their coordinated use between the General Volume Cap and the 2008 Housing Act Volume Cap and may identify carryforwards for use for “qualified housing issues” as needs dictate.  The notice also gives directions on information reporting and carryforward elections for the use of the 2008 Housing Volume Cap in Section 3.6.  The notice also stipulates the uses of the 2008 Housing Act Volume Cap for mortgage credit certificates in Section 4.  Section 6 identifies the military instillations whose members are qualified to have their basic housing allowance payments excluded from income determination in low-income housing tax credit properties.  These bases are:

Finally, Section 7 provides temporary authority to Federal Home Loan Banks to guarantee certain tax-exempt bonds and guidance on tax-exempt bonds eligible for such guarantees.

Please find the notice available at: http://www.irs.gov/pub/irs-drop/n-08-79.pdf

• IRS Issues Final and Temporary Regulations on LIHTC Average-Income Set-Aside Test (October 7, 2022)
• Notice 2022-52: IRS Provides Temporary Pandemic Relief from Certain Requirements for Qualified Low-Income Housing Projects (October 7, 2022)
• Notice 2022-21: Public Comment Invited on Recommendations for 2022-2023 Priority Guidance Plan (April 26, 2022)
• Notice 2022-05: IRS Issues LIHTC Pandemic Relief Extension Compliance Monitoring Notifications and Deadlines (January 11, 2022)
• Notice 2021-45: State Populations Residing in Qualified Disaster Zones (August 2, 2021)
• Notice 2021-28: Public Comment Invited on Recommendations for 2020-2021 Priority Guidance Plan (April 16, 2021)
• 2021 Calendar Year Resident Population Figures (March 16, 2021)
• REG–119890–18: Public Comment Invited for Low-Income Housing Credit Average Income Test Regulations(October 30, 2020)
• REG-123027-19: Public Comment Invited for Proposed Low-Income Housing Credit Compliance-Monitoring Regulations (July 1, 2020)
• Notice 2020-47: Public Comment Invited on Recommendations for 2020-2021 Priority Guidance Plan (June 10, 2020)
• 2018-2019 2018-2019 Priority Guidance Plan (April 15, 2019)
• 2019 Calendar Year Resident Population Figures (March 27, 2019)
• Amendments to the Low Income Housing Credit Compliance Monitoring Regulations (February 26, 2019)
• Notice 2018-45: Calendar Year 2018 Resident Population Figures (May 3, 2018)
• Notice 2018-43: Public Comment Invited on Recommendations for 2018-2019 Priority Guidance Plan
• IRS Notice 2017-19: Population Estimates for 2017 (February 27, 2017)
• IRS Notice 2016-77: LIHTC Community Revitalization Plan Preference (December 12, 2016)
• IRS Notice: Amendments to the Low-Income Housing Credit Compliance-Monitoring Regulations (February 25, 2016)

• NAHMA provides comments on recommendations for the 2021-2022 Priority Guidance Plan (May 27, 2021)
• NAHMA provides comments to IRS/Treasury on LIHTC Average Income Test Regulations (December 17, 2020)
• NAHMA letter to IRS/Treasury requests postponement of property inspections during the coronavirus pandemic through the end of calendar year 2020, except where there is a threat to health and safety at a property (May 29, 2020)
• NAHMA LIHTC Compliance Monitoring Letter to Treasury (January 2020)
• NCSHA Draft Management Forms (July 23, 2019):
  • V2 Employment Verification 2019 Update DRAFT
  • V2 Owner Certification of Compliance 2019 Update DRAFT
  • V2 Student Self Certification 2019 Update DRAFT
  • V2 Student Tuition and Financial Assistance Verification DRAFT
  • V2 TIC 2019 Update DRAFT
  • V2 Under $5,000 Asset Certification 2019 Update DRAFT
  • V2 Zero Income Certification 2019 Update DRAFT
• NCSHA Recommended Practices in Housing Credit Administration (January 2, 2018)
• Housing Credit Social Media Toolkit (May 3, 2017)
• Housing Credit Frontline Toolkit (May 3, 2017)
• Affordable Housing Credit Act of 2017: Summary (March 10, 2017)
• NAHMA Support Letter for Senator Maria Cantwell’s S.1139, which seeks to permanently establish the 9% and 4% credit rates in the LIHTC program (May 28, 2015)
• NAHMA Support letter for Representative Pat Tiberi’s H.R.1142, which seeks to permanently establish the 9% and 4% credit rates in the LIHTC program (May 28, 2015)
• NAHMA Recommendations for the 2015-2016 Guidance Priority List (May 1, 2015)
• NAHMA Support letter for Senator Al Franken and Robert Portman’s Housing for Homeless Students Act (April 18, 2015)
• NAHMA Recommendations to the Senate Finance Committee regarding Tax Reform and the Low-Income Housing Tax Credit (LIHTC) (April 9, 2015)
• NAHMA Comments on the Draft Audit Technique Guide IRC Section 42, Low-Income Housing Credit (March 28, 2014)
• NAHMA’s Recomendations for the 2014-2015 Guidance Priority List (May 1, 2014)
• IRS Notice 2011-39 “Public Comment Invited on Recommendations for 2011-2012 Guidance Priority List” (April 19, 2011)
• Updated LIHTC Proposal: Expanding the LIHTC Investor Market: S Corporations and other Pass-Thru Entities (November 11, 2009)
• A.C.T.I.O.N. LIHTC Proposals Talking Points
• Industry letter supporting extending the cash exchange program, increasing the housing tax credit carry-back period, and broadening the investor base for future LIHTC legislation (August 5, 2009)

Ernst and Young has also provided the industry with a detailed report on the state of investment in the LIHTC program. The report looks at the state of the LIHTC market and discusses several key legislative proposals the industry, including NAHMA, support as ways to stabilize LIHTC in the wake of the financial crisis. A copy of the summary and report may be found below.

• Ernst and Young LIHTC Report Summary
• Ernst and Young LIHTC Investment Survey: Full Report (3.4 MB)

NAHMA’s “Financial Meltdown” Task Force, led by Chair Jim McGrath and Co-Chair George Caruso, have drafted a LIHTC Stabilization White Paper of NAHMA’s recommendations to stabilize and restart the LIHTC marketplace and feedback on additional proposals in response to the current financial crisis. NAHMA members are encouraged to contact and forward this important information to their Representatives and staff.

• NAHMA Letter to Conferees in Support of Provisions for LIHTC and Affordable Rental Housing in H.R. 1 (Feb. 11, 2009)
• Cantwell Amendment to H.R. 1
• Bond Amendment to H.R. 1
• Industry Support Letter for LIHTC Proposals to H.R. 1 (Jan. 30, 2009)
• NAHMA’s Letter to Tax Credit Authorizers Detailing our LIHTC Asks (Jan. 22 2009)
• NAHMA Feedback to Industry LIHTC Stabilization Proposals (Dec. 12, 2008)
• NAHMA’s LIHTC Stabilization White Paper (Dec. 3, 2008)

NAHMA formally requested an extension of the LIHTC temporary recapture relief period for properties in the Gulf Coast affected by Hurricanes Katrina, Rita and Wilma. Click here to read the letter.

NAHMA sent a letter to Treasury and IRS officials to follow-up on five key topics of interest to NAHMA members: energy costs; disaster relief in the Gulf Coast; good cause eviction protection in Rev. Rul. 2004-82; proposed treatment of over-income families due to a change in household; and student eligibility for LIHTC housing. Click here to read the letter.

Additional Documents

* House Ways and Means Chairman Rangel’s Note to Treasury Secretary Paulson on the Tax Credit Crisis (Nov. 18, 2008)

*FHFA Statement Of Support For Multifamily Housing Finance Activities Of The Enterprises While In Conservatorship

*Congress’ Joint Committee on Taxation Summary of the Tax Changes in H.R. 3221

• IRS Memo: Non-compliance Resulting from Conflicting Program Requirements (March 26, 2015)
• HUD Memo: Changes to the Low-Income Housing Tax Credit Pilot (March 4, 2014)
• Application to Participate in HUD’s Tax Credit Pilot Program (May 7, 2013)
• NAHMA’s Comments to Treasury, FDIC, and the Federal Reserve regarding the Notice of Proposed Rulemaking “Regulatory Capital Rules: Standardized Approach for Risk-Weighted Assets; Market Discipline and Disclosure Requirements” (October 22, 2012)
• Treasury, FDIC, and the Federal Reserve Notice of Proposed Rulemaking “Regulatory Capital Rules: Standardized Approach for Risk-Weighted Assets; Market Discipline and Disclosure Requirements” (August 30, 2012)
• Treasury, FDIC, and the Federal Reserve Notice of Proposed Rulemaking “Regulatory Capital Rules: Regulatory Capital, Implementation of Basel III, Minimum Regulatory Capital Ratios, Capital Adequacy, Transition Provisions, and Prompt Corrective Action” (August 30, 2012)
• Treasury, FDIC, and the Federal Reserve Notice of Proposed Rulemaking “Regulatory Capital Rules: Advanced Approaches Risk-Based Capital Rule; Market Risk Capital Rule” (August 30, 2012)
• IRS Memo: Non-compliance Resulting from Conflicting Program Requirements (August, 2007)

• IRS Federal Register Final Rule “Section 42 Qualified Contract Provisions” (May 3, 2012, RIN 1545–BD20)

• Treasury’s Final “Plan for Retrospective Review of Regulatory Actions under E.O. 13563” (August 23, 2011)
• Treasury’s Proposed “Plan for Retrospective Review of Regulatory Actions under E.O. 13563” (May 18, 2011)
• Treasury Federal Register Notice “Reducing Regulatory Burden: Retrospective Review Under E.O. 13563” (March 30, 2011)

• IRS Notice 2012-5 “Safe Harbor Reporting Method For Eligible REMICs Required To Report On Schedule Q Information With Respect To REMIC Assets” (January 17, 2011)
• Revenue Procedure 2012-14 “26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. (Also Part 1, §§ 856; 1.856-3, 1.856-5, and 1.860F–4.)” (January 17, 2012)

• NAHMA’s Comments on IRS Notice 2012-18 “Physical Inspections Pilot Program” (May 24, 2012)
• IRS 2012-18 “Physical Inspections Pilot Program” (February 9, 2012)
• “Federal Rental Alignment Administrative Proposals” (December 31, 2011)
• NAHMA’s Comments on the White House’s “Rental Policy Working Group Federal Rental Alignment Opportunities -Conceptual Proposals (Draft July 2011)” (August 22, 2011)
• “Rental Policy Working Group Federal Rental Alignment Opportunities –Conceptual Proposals (Draft, July 2011)”
• “Rental Policy Working Group Federal Rental Alignment Opportunities –Conceptual Proposals (Draft, July 2011)”-Summary
• White House Rental Policy Working Group Website

A “revenue ruling” is an official interpretation of the Internal Revenue Code, statutes, tax treaties or regulations issued by the IRS. It is the IRS’ conclusion of the law applies to a specific set of facts.

• August 2023 Applicable Rates (July 18, 2023)
• June 2023 Applicable Rates (May 15, 2023)
• May 2023 Applicable Rates (April 17, 2023)
• April 2023 Applicable Rates (March 23, 2023)
• January 2023 Applicable Rates (January 17, 2023)
• December 2022 Applicable Rates (November 17, 2022)
• Revenue Procedure 2022-37 Unused Housing Credit Carryovers (October 25, 2022)
• November 2022 Applicable Rates (October 17, 2022)
• October 2022 Applicable Rates (September 16, 2022)
• June 2022 Applicable Rates (May 16, 2022)
• March 2022 Applicable Rates (February 15, 2022)
• February 2022 Applicable Rates (January 18, 2022)
• January 2022 Applicable Rates (December 15, 2021)
• Revenue Ruling 2021-20   Establishes Limitations on Applicability of 4% Floor Under Select Circumstances (December 1, 2021)
  • Accompanying Revenue Procedure 2021-43 Provides Additional Guidance and Examples
• Revenue Procedure 2021-42 Unused Housing Credit Carryovers (October 18, 2021)
• November 2021 Applicable Rates (October 18, 2021)
• October 2021 Applicable Rates (September, 17, 2021)
• August 2021 Applicable Rates (July 15, 2021)
• July 2021 Applicable Rents (June 17, 2021)
• June 2021 Applicable Rates (May 17, 2021)
• May 2021 Applicable Rates (April 15, 2021)
• April 2021 Applicable Rates (March 16, 2021)
• March 2021 Applicable Rates (February 16, 2021)
• February 2021 Applicable Rates (January 19, 2021)
• January 2021 Applicable Rates (December 16, 2020)
• Revenue Procedure 2020-45 Per-Capita Multiplier Remains Same for 2021; state PAB Multiplier Increases (October 26, 2020)
• November 2020 Applicable Rates (October 16, 2020)
• Revenue Procedure 2020-42 Unused Housing Credit Carryovers Allocated to Qualified States (October 5, 2020)
• October 2020 Applicable Rates (September 15, 2020)
• September 2020 Applicable Rates (August 17, 2020)
• August 2020 Applicable Rates (July 16, 2020)
• July 2020 Applicable Rates (June 15, 2020)
• June 2020 Applicable Rates (May 18, 2020)
• Revenue Procedures Notice-2020-23 Amended Partnership Returns (April 16, 2020)
• May 2020 Applicable Rates (April 16, 2020)
• Revenue Ruling 2020-4: Average Income Test (February 5, 2020)
• Revenue Ruling 2020-01 Interest Rates for January 2020 (December 17, 2019)
• Low-Income Housing Credit Disaster Relief for the State of California (September 19, 2019)
• Revenue Ruling 2019-23 Interest Rates for October 2019 (September 19, 2019)
• Revenue Ruling 2019-20 Interest Rates for September 2019 (August 21, 2019)
• Revenue Ruling 2019-16 Interest Rates for July 2019 (June 19, 2019)
• Rev Proc 2019-17: Housing for Military Veterans and Households with Special Needs (April 15, 2019)
• Revenue Ruling 2019-08 Interest Rates for April 2019 (March 18, 2019)
• Revenue Ruling 2019-04 Interest Rates for February 2019 (February 11, 2019)
• Revenue Ruling 2018-30 Interest Rates for December, 2018 (November 16, 2018)
• Revenue Procedure 2018-57 LIHTC & PAB Volume Caps (November 16, 2018)
• 2018-2019 Priority Guidance Plan (November 16, 2018)
• Revenue Ruling 2018-23: Interest Rates for September 2018 (August 20, 2018)
• Revenue Ruling 2018-19: Interest Rates for July 2018 (June 25, 2018)
• Revenue Ruling 2018-12: Interest Rates for May 2018 (April 24, 2018)
• Revenue Procedure 2018-22: State Housing Credit Volume Cap Increase (April 13, 2018)
• Revenue Ruling 2018-09: Interest Rates for April 2018 (April 3, 2018)
• Revenue Ruling 2018-06: Interest Rates for March 2018 (February 21, 2018)
• Revenue Procedure 2018-16 Qualified Opportunity Zone Nominations (February 9, 2018)
• Revenue Ruling 2018-05: Interest Rates for February 2018 (January 17, 2018)
• Revenue Ruling 2018-01: Interest Rates for January 2018 (December 21, 2017)
• Revenue Ruling 2017-20: Interest Rates for October 2017 (September 25, 2017)
• Revenue Ruling 2017-15: Interest Rates for August 2017 (July 19, 2017)
• Revenue Ruling 2017-14: Interest Rates for July 2017 (June 19, 2017)
• Revenue Ruling 2017-12: Interest Rates for June 2017 (May 18, 2017)
• Revenue Ruling 2017-11: Interest Rates for May 2017 (April 19, 2017)
• Revenue Ruling 2017-08: Interest Rates for April 2017 (March 17, 2017)
• Revenue Ruling 2017-07: Interest Rates for March 2017 (February 17, 2017)
• Revenue Ruling 2017-04: Interest Rates for February, 2017 (January 18, 2017)
• Revenue Ruling 2017-02: Interest Rates for January, 2017 (December 19, 2016)
• Revenue Ruling 2016-29: Local Approval for LIHTC Developments (December 12, 2016)
• Revenue Procedure 2016-15 Regarding Physical Inspections and Low-Income Certification Reviews (February 23, 2016)
• Revenue Procedure 2015-53 Containing Inflation-Adjusted LIHTC and Private Activity Bond Caps for 2016 (October 21, 2015)
• Revenue Ruling 2015-15 “Applicable Federal Rates” (June 2015)
• Revenue Ruling 2013-17 “Guidance for the Treatment of Same-sex Marriages (September 3, 2013)
• Rev. Procedure 2012-27 “26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability” (May 21, 2012)
• Rev. Rul. 2004-82 “12 questions about the low-income housing credit provisions under section 42 of the Code” (August 30, 2004)

• IRS Notice 2012-34 “Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options” (May 21, 2012)

• Final Regulation: Utility Allowance Submetering (March 27, 2019)
• IRS Federal Register Final and Temporary Regulations Utility Allowance Submetering (March 3, 2016)
• IRS Federal Register Proposed Rule Cross-Reference to Temporary Regulations – Utility Allowance Submetering (March 3, 2016)
• NAHMA Recommendations for the IRS 2013-2014 Guidance Priority List (5/1/13)
• Industry Letter Responding to IRS’s Proposed Rule “Utility Allowances Submetering” (October 4, 2012)
• IRS Federal Register Proposed Rule “Utility Allowances Submetering” (August 7, 2012, REG–136491–09, RIN 1545–BI91)
• Additional Guidance in Regards to Submetering (Notice 2009-44, May 26, 2009)
• NAHMAnalysis: Section 42 Utility Allowance (UA) Regulations Update (August 4, 2008)
• Section 42 Utility Allowance Regulations Update, Final rule (26 CFR Part 1, July 28, 2008)
• Section 42 Utility Allowance Regulations Update, Proposed Rule (26 CFR Part 1, June 16, 2007)
• Section 42 Qualified Contract Provisions, Proposed Rule (26 CFR Part 1, June 16, 2007)

• New LIHTC XML Standard Forum