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"'Low-Income Housing Tax Credit Handbook' provides definitive guidance through the complex body of laws, regulations, and judicial decisions concerning the low-income housing credit (LIHC)"--
This book is intended for professionals who are beginning the process of learning about the federal low-income housing tax credit ("Housing Credit," also known as LIHTCs). Even the most capable student cannot obtain a working knowledge by reading one, or even several publications on the subject. The rules and practices are too complex, particularly for compliance. But every journey starts somewhere, and this book will help with your first application/allocation/closing/property--whichever role brings you to this industry.
When developers seek financial resources for affordable rental housing development, many combine funds generated through the Low-Income Housing Tax Credit (LIHTC) offered by the Internal Revenue Service with housing block grant funds provided through the HOME Investment Partnerships (HOME) Program administered by the U.S. Department of Housing and Urban Development (HUD). This publication, HOME and the Low-Income Housing Tax Credit Guidebook, provides technical guidance to HOME Program Participating Jurisdictions (PJs) on how to assess these HOME-LIHTC applications, and how to comply with the requirements of both programs for the successful development of affordable multifamily rental projects.
Illustrated in full color, this authoritative resource explains best practices, techniques, and trends in multifamily housing developments.