Research requirements
Find requirements by topic, program and location. Open a result to read the rule, its dates and citations, with supporting excerpts where available.
Broader requirements may be filed under another program category. Search these keywords across all program categories.
Clear search and filtersYou’re searching public federal research. State and local records are not included with your current access. Sign in to check your access.
Showing 21–29 of 29 results · 22 match every term, 7 related
Continue this search on official websites
Carries your question, selected program and location to official search pages. Opens in new tabs. The library does not carry over your search terms. External results have not been reviewed by Rely.
- federalUnited StatesLIHTCAn agency estimate is available only if the agency agrees to provide it, must weigh the prescribed factors, and rests on data no more than 60 days staleRequirement excerpt: A building owner may obtain a utility estimate for each unit from the agency with jurisdiction over the building, but only if that agency agrees to provide one -- the method is an agency election, not an owner's right, which is why several…Read conditions and sources →
- federalUnited StatesLIHTCAn energy consumption model must weigh the prescribed factors and be prepared by a licensed engineer or an agency-approved qualified professional unrelated to the ownerRequirement excerpt: A building owner may calculate utility estimates using an energy and water and sewage consumption and analysis model. The model must at a minimum take into account unit size, building orientation, design and materials, mechanical systems,…Read conditions and sources →
- federalUnited StatesLIHTCRelated — matches some termsReview limitationsA property claiming the 55-or-older exemption must have at least 80 percent of its occupied units housing at least one person aged 55 or olderRequirement excerpt: The familial status provisions do not apply to housing intended and operated for persons 55 years of age or older, but only where the housing complies with section 807(b)(2)(C) of the Fair Housing Act and with all three of 24 CFR 100.305,…Read conditions and sources →
- federalUnited StatesLIHTCRelated — matches some termsAn extended use agreement must be executed and recordedRequirement excerpt: No credit is allowable unless an extended low-income housing commitment is in effect at the end of the taxable year, recorded as a restrictive covenant enforceable by the agency and by individual beneficiaries, running for at least 30 years…Read conditions and sources →
- federalUnited StatesLIHTCRelated — matches some termsReview limitationsAn owner may not raise the security deposit for a modification and may condition it only as the rule permitsRequirement excerpt: An owner may condition permission for a reasonable modification only on the conditions the regulation allows: a reasonable description of the proposed work, reasonable assurances that it will be done in a workmanlike manner and that…Read conditions and sources →
- federalUnited StatesLIHTCRelated — matches some termsNoncompliance must be corrected within the agency's correction periodRequirement excerpt: The agency must give prompt written notice of noncompliance and specify the correction period in its monitoring procedure. The initial correction period may not exceed 90 days from the notice; this is a ceiling, not an automatic 90-day…Read conditions and sources →
- federalUnited StatesLIHTCRelated — matches some termsReview limitationsThe applicable fraction and eligible basis must be maintainedRequirement excerpt: A reduction in the applicable fraction or in eligible basis below the amounts on which the credit was computed reduces the allowable credit and, if it occurs during the compliance period, can trigger recapture.Read conditions and sources →
- federalUnited StatesLIHTCRelated — matches some termsReview limitationsWhere several programs restrict the same unit, each restriction applies independentlyRequirement excerpt: For a unit subject to multiple programs, identify each applicable restriction and any express exception, substitution or interaction before comparing requirements. Compare rent limits only on the same basis, including treatment of tenant…Read conditions and sources →
- federalUnited StatesFiled under: Bond / 142(d)Related — matches some termsReview limitationsCredit without a volume cap allocation requires 50 percent of aggregate basis financed by volume-cap bonds, or 25 percent for issues after 2025Requirement excerpt: A building financed with tax-exempt bonds subject to the section 146 volume cap can claim the low-income housing credit without a housing credit dollar amount allocation only if a minimum share of the aggregate basis of the building AND THE…Read conditions and sources →Shared-program reference: its applicability mentions LIHTC. Open the rule to check the remaining conditions.