Low income housing projects

15 Jan 2021 4:47 PM | Anonymous

Notice 2021-12 extends the temporary relief from certain requirements under § 42 for qualified low-income housing projects and under §§ 142(d) and 147(d) for qualified residential rental projects that was provided in Notice 2020-53, 2020-30 I.R.B. 151 in response to the continuing Coronavirus Disease 2019 (COVID-19) pandemic.  This notice also provides relief for additional § 42 requirements not previously addressed in Notice 2020-53.

Notice 2021-12 will be in IRB:  2021-6, dated February 8, 2021.


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