Overview of IRS' LIHTC Disaster Relief Provisions

September 28, 2017
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When the President declares a major disaster under the Robert T. Stafford Disaster Relief and Emergency Assistance Act, LIHTC sites are afforded temporary relief from certain requirements of the LIHTC program. As a result of Hurricanes Maria, Irma, and Harvey, major disaster declarations have been made for various counties in Texas, Florida, and Georgia, as well as Puerto Rico and the U.S. Virgin Islands.

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