Revenue Procedure 2021-17 provides issuers of qualified mortgage bonds, as defined in § 143(a) of the Internal Revenue Code (Code), and issuers of mortgage credit certificates, as defined in § 25(c), with (1) the nationwide average purchase price for residences located in the United States, and (2) average area purchase price safe harbors for residences […]
This U.S. Department of Housing and Urban Development document provides answers to frequently asked questions about Section 3 and the Enhancing and Streamlining the Implementation of Section 3 Requirements for Creating Economic Opportunities for Low- and Very Low-Income Persons and Eligible Businesses Final Rule, published September 29, 2020. This document is intended to provide guidance […]
This report by the U.S. Government Accountability Office examines eviction moratorium policies at the federal, state, and local levels and data on eviction filings, rental payments, and mortgage forbearance to determine the impact of eviction moratoria on households facing housing instability during the COVID-19 pandemic. View Report Related Document: Report Highlights […]
Published annually by the National Low Income Housing Coalition, this report examines the shortage of affordable homes available to extremely low-income renters. View Document […]
This presentation of NCSHA’s 2021 priorities, given on March 17, 2021, is intended to prepare HFAs and their partners for meetings with their members of Congress during NCSHA’s 2021 Legislative Conference. It provides background on the political environment in Washington and NCSHA’s legislative and regulatory priorities, as well as advice on how to advocate for […]
This Notice provides clarification for IRS Notice 2021-12. View Document […]
Read More… from IRS Notice 2021-17: Clarification of IRS Covid Guidance
This notice clarifies a provision of IRS Notice 2021-12 that temporarily extended the deadline by which a Housing Credit property must meet occupancy obligations. View Document […]
Read More… from IRS Notice 2021-17: Clarification of Housing Credit Guidance in Notice 2021-12
Below is a map detailing Performance-Based Contract Administrators (PBCA) by state. Thirty-three state housing finance agencies serve as PBCAs. View Map […]
IRS Notice 2021-19 provides resident population figures necessary to determine the 2021 private activity bond volume cap and the population-based component of the Low Income Housing Tax Credit ceiling. View Document […]
Read More… from 2021 Calendar Year Resident Population Figures
