Transcription of LIHTC Program Compliance Manual - Oregon.gov
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LIHTC Program Compliance Manual - Oregon.gov
2016 North Mall Office Building, 725 Summer St NE, Suite B, OR 97301-1266 (503) 986-2000, FAX (503) 986-2020, TTY (503) 986-2100 LIHTC Program Compliance Manual Table of Contents chapter 1 - Introduction .. 1 LIHTC Program Background .. 1 Three Periods of Compliance .. 1 Various Tax Credit Period Regulations .. 2 Purpose of this Compliance Manual .. 4 OHCS Asset Management and Compliance .. 4 chapter 2 - 5 OHCS Responsibilities .. 5 Issuance of IRS Form 8609 (Low- income Housing Certification) .. 5 Compliance Monitoring .. 5 8823 Form Filing .. 6 OHCS Record Retention .. 6 Conduct Training & Provide Technical Guidance.
1 | P a g e Chapter 1 - Introduction LIHTC Program Background In 1986, Congress enacted the Low-Income Housing Tax Credits Program (LIHTC). This program provides incentives for the investment of private equity capital in the development of affordable rental housing. The LIHTC reduces the federal
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