Federal Regulations and Notices

Current Refundings of Tax-exempt Bonds in Certain Disaster Relief Bond Programs

The Internal Revenue Service has released Revenue Ruling 2012-2, which establishes the applicable Housing Credit percentages under Section 42(b)(2) for January 2012.

This is a copy of the HOME Proposed Rule.

The Internal Revenue Service has released Revenue Ruling 2011-31, which establishes the applicable Housing Credit percentages under Section 42(b)(2) for December 2011. 

Part III - Administrative, Procedural, and Miscellaneous

Federal Register notice from October 27, 2011 designating difficult to develop areas (DDAs) for 2012.

Revenue Procedure 2011-52 provides inflation-related adjustments for many tax-related items, including the states’ Low Income Housing Tax Credit (Housing Credit) authority and Private Activit

The Internal Revenue Service has released Revenue Ruling 2011-25, which establishes the applicable Housing Credit percentages under Section 42(b)(2) for November 2011. 

The Internal Revenue Service has released Revenue Ruling 2011-22, which establishes the applicable Housing Credit percentages under Section 42(b)(2) for October 2011.