Understanding the LIHTC General Public Use Requirements and Recent Changes
Tax Credit Advisor, February 2009: The Housing and Economic Recovery Act of 2008 (H.R. 3221), signed into law on July 30, 2008, made one change to the low-income housing tax credit (LIHTC) program that was somewhat surprising and unexpected. This was a “clarification” to the program’s general public use requirements.
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