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the administration and monitoring of Low Income Housing Tax Credits and HOME This manual is not a substitute for the requirements of Section 42 of the This manual is intended as a guide to understanding Low-Income Housing Tax Credit (LIHTC) compliance monitoring and was developed for the convenience of This manual supports RIHousing's mission and obligation under Treasury regulations by providing our. Low-Income Housing Tax Credit (LIHTC) property owner This chapter outlines policies and procedures for underwriting and reviewing FHA multifamily mortgage insurance applications for projects using Low-Income income tax liabilities. This guidebook provides guidance only on the use of the Low-Income. Housing Tax Credit based on Section 42 of the IRC. The IRC §42 Low Income Housing Credit Program was enacted by Congress as part of the Tax. Reform Act of 1986 to encourage new construction and The 2022 edition of the Low-Income Housing Tax Credit Handbook is an essential resource for affordable rental housing owners, developers, managers and This manual is a training and reference guide for the compliance monitoring of the Low-. Income Housing Tax Credit program (LIHTC).