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Case Study: Innovative Affordable Housing Financing in Fairfax County, Virginia

A major affordable housing development underway in Fairfax County, Virginia, is setting a new precedent for large-scale, multi-phase transactions in high-cost suburban markets. Located adjacent to the County’s Government...more

Further IRS Extensions and Waivers to Affordable Rental Housing Projects as COVID-19 Persists

Summary - The IRS has extended certain deadlines relating to affordable housing projects with Low Income Housing Tax Credits (LIHTC) under Section 42 of the Internal Revenue Code of 1986, as amended (the Code) or financed...more

IRS Clarifies Eligibility of Buildings Financed with Bonds Issued Pre-2021 for 4% LIHTC Minimum Rate

Summary - The IRS released Revenue Ruling 2021-20 and Revenue Procedure 2021-43 to address uncertainty about whether the minimum 4% applicable percentage (4% minimum rate) under the federal income tax code applies to...more

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