IRS T.D.: Low-Income Housing Credit Average Income Test (IRC §42)

Sept. 29, 2025, 4:57 PM UTC

The IRS published final regulations outlining record-keeping and reporting requirements for the average income test for purposes of the low-income housing credit. These regulations affect owners of low-income housing projects and state or local housing credit agencies that oversee compliance with the requirements for low-income housing credits. Effective Sept. 30. [TD 10036, RIN 1545-BQ47, (Sept. 30, 2025)]

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