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Stay informed with the latest news and updates regarding the affordable housing industry.

TCAP Grants Considered Income By IRS

In Chief Counsel Advisory (CCA) 201106008, issued December 3, 2010, the Office of Chief Counsel of the IRS stated that because the American Recovery and Reinvestment Act of 2009 (the Recovery Act) did...

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State Agencies Getting Tough on Developers

Agencies in a number of states have tightened the requirements for developers with regard to being eligible to apply for tax credits. Iowa, Texas, and Florida have all added requirements that expand t...

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State Allocating Agency Priorities for 2011

A review of the Qualified Allocation Plans (QAPs) of the State Allocating Agencies indicates some new priorities and directions for a number of states with regard to the Low-Income Housing Tax Credit ...

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HUD/IRS Agree on Protocols for Physical Inspections

The Internal Revenue Service and HUD have reached a preliminary agreement that will allow HUD REAC inspections to satisfy IRS physical inspection requirements for tax credit properties with project-ba...

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Lack of Habitability – Impact on the Applicable Fraction

The LIHTC program requires that in order for credits to be claimed, low-income projects and units must be suitable for occupancy under regulations prescribed by the Secretary of the Treasury. Units th...

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Red Flags Rule

The Federal Trade Commission (FTC) has issued a new rule that goes into effect on January 1, 2011, called the Red Flags Rule. This rule requires certain businesses to develop written plans to fi...

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RD Issues Unnumbered Letter Regarding Non-Smoking Properties

On December 29, 2010, the Rural Development Service issued an Unnumbered Letter outlining the policies that owners of RD assisted properties may put into place if they wish to ban smoking at RD assist...

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Rural Development Focusing on Energy Efficiency for New Projects

In FY 2010, the Rural Housing Service funded 31 multifamily housing projects; in each case, energy efficiency was made a priority. The goal of RHS is net zero energy usage, meaning that the rene...

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