Description
On Friday, October 7, 2022, the U.S. Department of the Treasury and the Internal Revenue Service published final and temporary regulations regarding the Low-Income Housing Tax Credit program’s Average Income Test minimum set-aside. This long-awaited guidance clarifies the controversial proposed rule from October 2020.
National Center for Housing Management is pleased to present a special breaking news webinar that will cover the history of the Average Income Test, a review of the updated guidance, and how to implement this minimum set-aside option.