REG-123027-19, proposed regs, Low Income Housing Credit

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IRS GuideWire July 1, 2020

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Issue Number:    REG-123027-19

Inside This Issue

The Internal Revenue Service is issuing proposed regulations,
REG-123027-19  relating to the compliance-monitoring duties of state agencies for purposes of the low-income housing credit.  The proposed regulations relax the minimum compliance-monitoring sampling requirement for purposes of physical inspections and low-income certification review, providing flexibility and reduced burdens with respect to the requirements set forth in the final regulations published on February 26, 2019.

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