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Resource Center

Looking for talking points or FAQs to prepare for a meeting on Capitol Hill? A copy of NCSHA’s annual Factbook? Housing research and analysis? A presentation from a recent conference to share with a colleague? A reference guide for Housing Credit, HOME, MRBs, or Section 8 program administration? You’ve come to the right place: The NCSHA Resource Center is your source for this important information and much more. Refer to the right sidebar to see resource categories or use the search bar to search resources by topic.

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IRS Publishes Resident Population Figures to Calculate 2019 Low Income Housing Tax Credit and Private Activity Bonds

On March 18, the Internal Revenue Service (IRS) released Notice 2019-19, which provides the population figures to use for calculating states' 2019 calendar-year volume limits for the Low-Income Housing Tax Credit (Housing Credit) and Private Activity Bonds (PABs). The Housing Credit figure for each state is the greater of the population multiplied by $2.75625 or $3,166,875. The PAB cap is the greater of the population multiplied by $105 or $316,745,000.

IRS Publishes Final Housing Credit Utility Allowance Submetering Rule

The Internal Revenue Service (IRS) published final regulations amending the Housing Credit utility allowance rules to make permanent the previously existing submetering rules, which had been in place on a temporary basis since March of 2016.

IRS Publishes Amendments to the Low-Income Housing Credit Compliance-Monitoring Regulations

The Internal Revenue Service (IRS) published in the Federal Register final regulations that amend the compliance monitoring regulations concerning the low-income housing credit under section 42 of the Internal Revenue Code.

HUD Office of Multifamily Housing Programs Mortgagee Letter

HUD’s Office of Multifamily Housing Programs published a Housing Notice and related Mortgagee Letter today that expand the use of the Low-Income Housing Tax Credit (LIHTC) pilot program into New Construction and Substantial Rehabilitation loan products under Sections 221(d)(4) and 220.

HUD Office of Multifamily Housing Programs Housing Notice

HUD’s Office of Multifamily Housing Programs published a Housing Notice and related Mortgagee Letter today that expand the use of the Low-Income Housing Tax Credit (LIHTC) pilot program into New Construction and Substantial Rehabilitation loan products under Sections 221(d)(4) and 220.

HUD Published a Notice Soliciting Public Comment on Tenant Data Collection for Housing Credit Properties

On February 11, HUD published a Notice solicitating public comment on the tenant data collection process that  Housing Credit agencies undertake to collect information on households living in Housing Credit properties

Memo on FY18 Shutdown Multifamily Production and Asset Management

On January 4, Lamar Seats, Deputy Assistant Secretary, Office of Multifamily Housing Programs for the U.S. Department of Housing and Urban Development, published a memo regarding FHA Multifamily Lenders regarding the impacts of the government shutdown on Multifamily FHA mortgage insurance applications and other production activities. 

IRS 2018-2019 Priority Guidance Plan

The Treasury Department and Internal Revenue Service issued their 2018-2019 Priority Guidance Plan (PGP) which lists guidance projects on which they will focus during the 12-month period from July 1, 2018, to June 30, 2019. The PGP includes several guidance projects related to the Low Income Housing Tax Credit, tax-exempt Housing Bonds, and other HFA priority issues.

IRS Revenue Procedure 2018-18

IRS Revenue Procedure 2018-10, which can be found in Internal Revenue Bulletin 2018-10,  modifying 2018 cost-of-living adjustments for various programs, including the Low Income Housing Tax Credit (Housing Credit) and private activity bonds (PAB).

IRS Revenue Procedure 2018-57

IRS issued Revenue Procedure 2018-57, providing 2019 per-capita and small state minimum volume cap amounts for the Low Income Housing Tax Credit (Housing Credit) and Private Activity Bonds (PABs).