N-2022-52: Modifies and amplifies provisions of an earlier Notice by providing additional temporary relief from certain requirements for qualified low-income housing projects

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Oct. 7, 2022

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Issue Number: N-2022-52

Inside This Issue

Notice 2022-52 modifies and amplifies provisions of Notice 2022–05, 2022–5 I.R.B. 457, by providing additional temporary relief from certain requirements under § 42 of the Internal Revenue Code for qualified low-income housing projects. This additional temporary relief is provided due to unavoidable labor and supply-chain disruptions delaying the construction, rehabilitation, and restoration of properties throughout the United States.

Notice 2022-52 will be in IRB: 2022-43, dated October 24, 2022.

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