N-2019-52: Low-Income Housing Credit Disaster Relief for the State of California

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IRS GuideWire September 17, 2019

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Issue Number:    N-2019-52

Inside This Issue


Notice 2019-52 expands the emergency housing and compliance monitoring relief provided in Rev. Proc. 2014-49, 2014-37 I.R.B. 535, and Rev. Proc. 2014-50, 2014-37 I.R.B. 540, in response to the devastation caused by the 2018 California Wildfires to Butte, Los Angeles, and Ventura counties in the State of California.  The expanded relief in this notice is limited to the CA Wildfires Major Disaster (as defined in the notice).  This notice also solicits public comment regarding any desirable amendments to Rev. Proc. 2014-49 and Rev. Proc. 2014-50.

Notice 2019-52 will be in IRB:  2019-41, dated October 07, 2019.

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