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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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Emergency Housing Assistance Updates

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IRS Proposed Regulations: Investing In Qualified Opportunity Funds, October 2018

October 19, 2018, the Treasury Department released proposed regulations providing guidance on the Opportunity Zone (OZ) provisions of Internal Revenue Code section 1400Z-2.

IRS Revenue Ruling 2018-29: Special Rules for Capital Gains Invested in Opportunity Zones, October 2018

On October 18, 2018, the Treasury Department released proposed regulations providing guidance on the Opportunity Zone (OZ) provisions of Internal Revenue Code section 1400Z-2.

The HFA Role in Opportunity Zones (AC18)

Housing policy experts explain the new Opportunity Zone program to encourage investment in economically distressed neighborhoods through favorable capital gains treatment and other tax...

Understanding Opportunity Zones (HCC18)

Opportunity Zones, a new community development tool authorized in the 2017 tax reform bill, encourage investment in designated high-poverty neighborhoods through favorable capital gains treatment...

IRS Revenue Procedure 2018-16, Guidance on Designating Census Tracts as Qualified Opportunity Zones

Provides guidance to state governors on how to designate Census tracts as qualified Opportunity Zones.