The Average Income Minimum Set-Aside Election: Understanding the Proposed Regs November 24, 2020 The new option would allow for deeper income targeting and could help your bottom line. Full Article Access: Full access to complete articles from Tax Credit Housing Management Insider is for subscribers only. If you are a subscriber, Log In Now If you are interested in subscribing, Learn More Not yet ready to subscribe? Download a Free Issue Get Free Monthly eAlerts Topics Feature Printer-friendly version More like this States' Preliminary Implementations of the Income-Averaging Option for Minimum Set-Asides IRS Grants Extension to Make Minimum Set-Aside Election How to Prevent Problems When Owners Forget to Elect Minimum Set-Aside IRS Clarifies Income Limits for Average-Income Set-Aside Option