LIHTC (IRC §42)
26 USC §42; 26 CFR §1.42; IRS Pub 5913
Rules in this category (81)
15 Ark. Code R. pt. 85
Compliance • Arkansas
15 Ark. Code R. pt. 86
Definitions • Arkansas
15 Ark. Code R. pt. 86
Responsibilities of owners • Arkansas
15 Ark. Code R. pt. 86
Reviews • Arkansas
15 Ark. Code R. pt. 86
Tenant files • Arkansas
15 Ark. Code R. pt. 86
Uniform Physical Conditions Standards and/or Arkansas Development Finance Authority-approved design standards • Arkansas
15 Ark. Code R. pt. 86
Minimum set-aside • Arkansas
15 Ark. Code R. pt. 86
Income limits • Arkansas
15 Ark. Code R. pt. 86
Maximum gross rents • Arkansas
15 Ark. Code R. pt. 86
Fees • Arkansas
15 Ark. Code R. pt. 86
Rent subsidies • Arkansas
15 Ark. Code R. pt. 86
Section 8 rental assistance • Arkansas
15 Ark. Code R. pt. 86
United States Department of Agriculture Rural Development overage • Arkansas
15 Ark. Code R. pt. 86
Utility allowances • Arkansas
15 Ark. Code R. pt. 86
Vacant unit rule • Arkansas
15 Ark. Code R. pt. 86
Next available unit rule • Arkansas
15 Ark. Code R. pt. 86
Relocating existing tenants • Arkansas
15 Ark. Code R. pt. 86
Nontransient occupancy • Arkansas
15 Ark. Code R. pt. 86
Suitability of unit • Arkansas
15 Ark. Code R. pt. 86
Students • Arkansas
15 Ark. Code R. pt. 86
Determining tenant eligibility generally • Arkansas
15 Ark. Code R. pt. 86
Household size and income limits • Arkansas
15 Ark. Code R. pt. 86
Gross annual income • Arkansas
15 Ark. Code R. pt. 86
Assets • Arkansas
15 Ark. Code R. pt. 86
Tenant application process • Arkansas
15 Ark. Code R. pt. 86
Tenant income verification • Arkansas
15 Ark. Code R. pt. 86
Tenant Income Certification (TIC) • Arkansas
15 Ark. Code R. pt. 86
Waiting lists • Arkansas
15 Ark. Code R. pt. 86
The lease • Arkansas
15 Ark. Code R. pt. 86
Recertification • Arkansas
15 Ark. Code R. pt. 86
Recertification exception for 100% LIHTC properties • Arkansas
15 Ark. Code R. pt. 86
Acquisitions or rehabilitations • Arkansas
15 Ark. Code R. pt. 86
Qualifying Section 8 tenants • Arkansas
15 Ark. Code R. pt. 86
Tax-exempt bonds • Arkansas
Fla. Admin. Code R. 67-21
MMRB Development Requirements • Florida
Fla. Admin. Code R. 67-21
Qualified Contracts • Florida
Fla. Admin. Code R. 67-48
Extended Use Agreement • Florida
Fla. Admin. Code R. 67-48
Qualified Contracts • Florida
47 Ill. Admin. Code pt. 380
Income Eligibility and Verification • Illinois
Kan. Stat. Ann. §§ 79-32,304 et seq.
Tax credit for qualified development; amount; allocation; requirements; allocation in pass-through entity; carryforward of credit; maximum amount of total credits; discontinuance of credits. • Kansas
Kan. Stat. Ann. §§ 79-32,304 et seq.
Recaptured or disallowed credits; effect on tax liability. • Kansas
Kan. Stat. Ann. §§ 79-32,304 et seq.
Administration by Kansas housing resources corporation; annual report to the legislature. • Kansas
K.A.R. 110-10
Selection criteria for review and award of low income housing tax credits. • Kansas
Minn. Stat. § 462A
LOW-INCOME HOUSING CREDITS. • Minnesota
41 O.S. § 101 et seq.
Right to Impose Lease Conditions Regarding Tenant Felony Conviction - Types of Offenses - Supersedes Administrative Rules • Oklahoma
68 O.S. § 2357.403
Oklahoma Affordable Housing Act • Oklahoma
Okla. Admin. Code § 330
Definitions • Oklahoma
Okla. Admin. Code § 330
Regulatory Agreement/Compliance Manual/Compliance with Applicable Laws • Oklahoma
Okla. Admin. Code § 330
Program violations and revocation • Oklahoma
Okla. Admin. Code § 330
Three-year Period • Oklahoma
Tex. Gov't Code §§ 2306.185, 2306.186, 2306.269, 2306.358, 2306.6702, 2306.6713, 2306.6720, 2306.6722, 2306.6726, 2306.6728, 2306.6730, 2306.6735, 2306.6738, 2306.851–2306.853, 2306.921–2306.940
DEFINITIONS. • Texas
Tex. Gov't Code §§ 2306.185, 2306.186, 2306.269, 2306.358, 2306.6702, 2306.6713, 2306.6720, 2306.6722, 2306.6726, 2306.6728, 2306.6730, 2306.6735, 2306.6738, 2306.851–2306.853, 2306.921–2306.940
HOUSING TAX CREDIT AND OWNERSHIP TRANSFERS. • Texas
Tex. Gov't Code §§ 2306.185, 2306.186, 2306.269, 2306.358, 2306.6702, 2306.6713, 2306.6720, 2306.6722, 2306.6726, 2306.6728, 2306.6730, 2306.6735, 2306.6738, 2306.851–2306.853, 2306.921–2306.940
ENFORCEABILITY OF APPLICANT REPRESENTATIONS. • Texas
Tex. Gov't Code §§ 2306.185, 2306.186, 2306.269, 2306.358, 2306.6702, 2306.6713, 2306.6720, 2306.6722, 2306.6726, 2306.6728, 2306.6730, 2306.6735, 2306.6738, 2306.851–2306.853, 2306.921–2306.940
SALE OF CERTAIN LOW INCOME HOUSING TAX CREDIT DEVELOPMENTS. • Texas
Tex. Gov't Code §§ 2306.185, 2306.186, 2306.269, 2306.358, 2306.6702, 2306.6713, 2306.6720, 2306.6722, 2306.6726, 2306.6728, 2306.6730, 2306.6735, 2306.6738, 2306.851–2306.853, 2306.921–2306.940
DEPARTMENT POLICY AND PROCEDURES REGARDING RECIPIENTS OF CERTAIN FEDERAL HOUSING ASSISTANCE. • Texas
26 CFR Part 1
§ 1.42-0 Table of contents. • United States
26 CFR Part 1
§ 1.42-0T Table of contents. • United States
26 CFR Part 1
§ 1.42-1 Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency. • United States
26 CFR Part 1
§ 1.42-10 Utility allowances. • United States
26 CFR Part 1
§ 1.42-11 Provision of services. • United States
26 CFR Part 1
§ 1.42-12 Effective dates and transitional rules. • United States
26 CFR Part 1
§ 1.42-13 Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions. • United States
26 CFR Part 1
§ 1.42-14 Allocation rules for post-2000 State housing credit ceiling amount. • United States
26 CFR Part 1
§ 1.42-15 Available unit rule. • United States
26 CFR Part 1
§ 1.42-16 Eligible basis reduced by federal grants. • United States
26 CFR Part 1
§ 1.42-17 Qualified allocation plan. • United States
26 CFR Part 1
§ 1.42-18 Qualified contracts. • United States
26 CFR Part 1
§ 1.42-19 Average income test. • United States
26 CFR Part 1
§ 1.42-1T Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency (temporary). • United States
26 CFR Part 1
§ 1.42-3 Treatment of buildings financed with proceeds from a loan under an Affordable Housing Program established pursuant to section 721 of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA). • United States
26 CFR Part 1
§ 1.42-4 Application of not-for-profit rules of section 183 to low-income housing credit activities. • United States
26 CFR Part 1
§ 1.42-5 Monitoring compliance with low-income housing credit requirements. • United States
26 CFR Part 1
§ 1.42-6 Buildings qualifying for carryover allocations. • United States
26 CFR Part 1
§ 1.42-8 Election of appropriate percentage month. • United States
26 CFR Part 1
§ 1.42-9 For use by the general public. • United States
26 CFR Part 1
§ 1.42A-1 General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979. • United States
12 U.S.C.
Treatment of mortgages covering tax credit projects • United States
26 U.S.C.
Low-income housing credit • United States
24 CFR Part 93
§ 93.300 Maximum per-unit development subsidy amount, underwriting, and subsidy layering. • United States
24 CFR Part 93
§ 93.305 Qualification as affordable housing: modest housing requirements for homeownership; resale or recapture requirements. • United States
Wis. Stat.
Low-income housing tax credits. • Wisconsin