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IRS Announces Public Hearing on Proposed Regulations for Average Income Test
The Internal Revenue Service (IRS) will publish a notice in Wednesday’s Federal Register announcing a public hearing on proposed regulations for the average income set-aside test for the low-income housing tax credit (LIHTC). The meeting will be March 24 at noon ET by teleconference. The IRS must receive speakers’ outlines of topics to be discussed by March 5 or the hearing will be cancelled. The IRS issued its notice of proposed rulemaking for average income set-aside test regulations Oct. 29, 2020.
The Novogradac Low-Income Housing Tax Credit Working Group submitted a comment letter on the regulations and intends to testify at the hearing.
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