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2017 FHFA Annual Housing Report (February 9, 2018).However, owners/managers are cautioned to be aware of state law and/or provisions of the property’s Regulatory Agreement which may impose specific requirements when determining who is required to pay for approved reasonable modifications. A property where the Low Income Housing Tax Credit is the only “federal” program involved, typically is not required to follow the provisions of Section 504. As members review the information, they are reminded that the requirement for the owner to pay for reasonable modifications as required under Section 504 of the Rehabilitation Act of 1973 is limited to programs or activities operated by recipients of federal financial assistance (4350.3 REV-1, Section 2-8). Since violations of the Fair Housing Act are cause for a finding of non-compliance in the tax credit program, NAHMA Tax Credit Committee members are strongly encouraged to review the HUD-DOJ joint statement. Department of Justice (DOJ) issued a Joint Statement on “Reasonable Accommodations Under the Fair Housing Act.” This document is intended to provide “technical assistance regarding the rights and obligations of persons with disabilities and housing providers under the Act relating to reasonable accommodations.” IRS toll-free number for use by taxpayers affected by Katrina 86.IRS guidance for casualty losses in federal disaster area.IRS issues guidance on suspending certain Section 42 requirements for Hurricane Rita ( Notice 2006-11).IRS issues guidance on suspending certain Section 42 requirements for Hurricane Katrina ( Notice 2005-69).

Revenue Procedure 2007-54 “Disaster Area Relief” (July 30, 2007).

IRS Notice 2010-10 “Tax-exempt Bonds in Certain Disaster Areas” (December 18, 2009).

IRS Notice 2012-3 “Current Refundings of Tax-exempt Bonds in Certain Disaster Relief Bond Programs” (January 17, 2012).

National Council of State Housing Agencies’ (NCSHA) Emergency Disaster Resource Center.

IRS Notice 2012-68 “Low-Income Housing Credit Disaster Relief for Hurricane Sandy” (November 5, 2012).

Temporary Shelter for Individuals Displaced by Hurricane Sandy (March 1, 2013).

Postponement of Deadline for Making an Election to Deduct for the Preceding Taxable Year Losses Attributable to Hurricane Sandy (March 1, 2013).

Temporary Shelter for Individuals Displaced by Severe Storms and Tornadoes in Oklahoma (May 31, 2013).

Low-Income Housing Credit Disaster Releif for Oklahoma Severe Storms and Tornadoes (May 31, 2013).

Revenue Procedure 2014-49: Temporary relief from certain requirements of § 42 for Disaster Relief (August 21, 2014).

Revenue Procedure 2014-50: Temporary relief from certain requirements of § 142(d) for Disaster Relief (August 21, 2014).

Notice 2018-17: Low-Income Housing Credit Disaster Relief for the Commonwealth of Puerto Rico (February 9, 2018).

Treasury Department Greenbook – Explanations of the Administration’s FY 2014 Revenue Proposals (April 2013).

HUD PD&R’s Report: Updating the Low Income Housing Tax Credit Database.

HUD Notice on 2009 Difficult Development Area Designations for Section 42 (September 3, 2008).

HUD Notice on 2010 Difficult Development Area Designations for Section 42 (October 6, 2009).

“Managing Compliance” SCHM Webinar with Grace Robertson of Treasury/IRS (November 17, 2009).

Federal Register Notice of Proposed Information Collection for Public Comment: Study of the Low Income Housing Tax Credit (LIHTC) Program After 15 Years (May 11, 2010, Docket No.Reznick Group’s August 2011 report: “The Low-Income Housing Tax Credit Program at Year 25: A Current Look at its Performance”.LIHTC Electronic Submission Default Types.LIHTC Electronic Submission Default Events.LIHTC Electronic Submission Industry Standards.HUD Notice on Designated Difficult Development Areas for 2014 (November 18, 2013).Audit Technique Guide for IRC Section 42 – DRAFT (December 20, 2013).Audit Technique Guide for IRC Section 42 – FINAL (September 18, 2014).HUD Report: Understanding Whom the LIHTC Program Serves – Tenants in LIHTC Units as of Decem(March 25, 2016).HUD Report: Understanding Whom the LIHTC Program Serves – Tenants in LIHTC Units as of December 31, 2014 (April 12, 2017).2018 Difficult Development Areas and Qualified Census Tracts (September 11, 2017).2020 Designation of Difficult Development Areas and Qualified Census Tracts (September 26, 2019).2021 Designation of Difficult Development Areas and Qualified Census Tracts (September 24, 2020).2022 Designation of Difficult Development Areas and Qualified Census Tracts (September 9, 2021).