Tax Credit Basics 13: Applying Unique Program Rules (HOTMA)

35 minutes
Language
ENG

Whether your property is 100% tax credit program units or mixed-income, unique program rules affect your property and must be understood to remain compliant. Up to now, we’ve focused on rules applied at the household level. In this course, you will learn about program rules applied on the unit, building, or project level. It is also important to understand how compliance is measured. This requires knowledge of the more complicated concepts of tax credit program compliance: minimum set-aside and applicable fraction.

Short Courses
Applying Unique Compliance Rules
Measuring Compliance