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IRS/Treasury REG-123027-19 Housing Credit Compliance Monitoring Regulations Proposed Rule

Published on July 7, 2020
IRS/Treasury REG-123027-19 Housing Credit Compliance Monitoring Regulations Proposed Rule

This document provides proposed regulations relating to the sample size Housing Credit agencies must monitor for program compliance, both physical inspections, and low-income certification reviews. It allows agencies to monitor the lesser of 20 percent of the units in a building or the number provided in the Minimum Unit Sample Size Reference Chart.

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