Novogradac Low-Income Housing Tax Credit Handbook
The 2021 edition of the Low-Income Housing Tax Credit Handbook is an essential resource for affordable rental housing owners, developers, managers and investors–and the professionals who counsel them. This authoritative guide provides a clear explanation of Internal Revenue Code Section 42 and examples of model transactions to illustrate complex concepts.
The 2021 edition features new information and discussion about LIHTC provisions of the CARES Act and the 4% minimum LIHTC rate provisions in the Consolidated Appropriations Act, 2021.
This edition also includes updated sections about the Community Reinvestment Act and the LIHTC, income recertification for 100% low-income properties, the rights of first refusal, interest expense capitalization, initial-year LIHTC reporting requirements, allocation placed-in-service-date exceptions for federal disaster areas, managing resyndicated properties and more.
The 2021 edition of the Low-Income Housing Tax Credit Handbook is an essential resource for every active participant in the LIHTC market.
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