by Jo Ikelheimer | Oct 13, 2016 | Tax Credits
At this time of year, a lot of us think about students – especially if we have school-aged children, or we follow college football. I actually think (and write and talk) about students year-round, but from an affordable housing regulatory perspective. Most affordable... by Jo Ikelheimer | Aug 18, 2016 | Tax Credits
This year marks the 30th anniversary of the Tax Reform Act of 1986’s passage and subsequent enactment of the Low-Income Housing Tax Credit Program. The milestone was observed at the National Council of State Housing Agencies’ Housing Credit Connect conference... by Jo Ikelheimer | Jul 7, 2016 | Tax Credits
It is becoming increasingly common for LIHTC properties that have reached the end of their initial 15-year compliance period to receive a subsequent allocation of low-income housing tax credits, which is known as undergoing resyndication. Sometimes this occurs with... by Jo Ikelheimer | May 13, 2016 | Tax Credits
While the IRS Guide for Completing Form 8823 hasn’t seen an update since 2011, don’t take that to mean that no important new guidance for the LIHTC program has been issued since then. For example, Change 4 to HUD Handbook 4350.3 – probably the most... by Jo Ikelheimer | Mar 11, 2016 | Tax Credits
Revenue Procedure 2016-15, which was published by the IRS late last month, amends the long-standing compliance monitoring requirements for state housing agencies with respect to Low-Income Housing Tax Credit properties. The stated purpose of the Revenue Procedure is... by Jo Ikelheimer | Feb 12, 2016 | Tax Credits
As my faithful readers know, I can be found every January in Washington, DC at the National Council of State Housing Agencies’ Housing Finance Institute. This is an opportunity for state housing agency staff and other industry professionals to meet with and...