LIHTC Guide
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Jan 12, 2016

Understanding Vicarious Liability

Understanding "Vicarious Liability" - A Key Element of Harassment Liability Under Fair Housing Law   In October 2015, HUD issued a proposed rule to create a new fair housing regulation that...

Jan 10, 2016

Affirmatively Furthering Fair Housing Assessment Tool - Announcement of Final Approved Document, December 31, 2015

On December 31, 2015, HUD issued a Notice in the Federal Register announcing the final approved Affirmatively Furthering Fair Housing Assessment Tool. This is the Assessment Tool to be used by local g...

Jan 6, 2016

Recapture - What it is and When it Occurs

Although taxpayers claim the low-income housing credit over a ten-year period, the owner of a low-income housing tax credit project is required to provide low-income housing in compliance with IRC 4...

Dec 28, 2015

Fair Housing Trends - 2015

As we approach the end of the year, it is interesting to look back on 2015 and review the trends in fair housing that affect how we manage our properties. 2015 was an extremely active year from a fair...

Dec 19, 2015

Tax Extenders Signed Into Law

Congress has passed and the President has signed the Protecting Americans from Tax Hikes (PATH) Act of 2016. The legislation includes a number of permanent (as opposed to temporary) extensions of e...

Dec 13, 2015

Proposed Bill Would Require Eviction of Over-Income Public Housing Tenants

Representative Bradley Byrne (R-AL) has introduced HR 4133, a bill that would require removal of public housing tenants whose income after move-in exceeds the qualifying income limits. The proposed "P...

Dec 13, 2015

HUD Final Rule Defining "Chronically Homeless"

  On December 4, 2015, HUD published a final rule titled "Homeless Emergency Assistance and Rapid Transition to Housing: Defining "Chronically Homeless." This final rule establishes the defini...

Dec 6, 2015

Computing Adjustments to the Allowable Annual Credit for LIHTC Properties

  At the conclusion of an audit of a Low-Income Housing Tax Credit (LIHTC) taxpayer, the IRS will determine whether any adjustments to the amount of annual credit are appropriate. This will be...