LIHTC Webinar Replays

NAHB offers webinars on various Low Income Housing Tax Credit (LIHTC) issues to educate LIHTC professionals on important topics surrounding compliance, management and regulations for LIHTC properties.

The following are the latest webinar replays available.

Identifying & Correcting LIHTC Property Non-compliance

For LIHTC properties, how does receiving an IRS Form 8823 impact my credits? In this webinar, panelists discuss this issue and what types of non-compliance present the greatest risk to tax credits.

LIHTC Average Income Test: HFA Policy Considerations and Variations

In this webinar, panelists discuss Housing Finance Agency (HFA) policy considerations regarding the LIHTC Average Income Test, how policies differ by state, and emerging HFA best practices for implementation and standardization.

Casualty Loss, Credits & LIHTC Best Practices...Oh My!

In this webinar, attendees will learn about LIHTC property credit loss and recapture, as well as the related differences between casualty loss, a presidentially declared disaster loss, units in the turn process, and units in general disrepair.

Designating Units in a LIHTC Average-Income Project

This webinar discusses how units are designated and re-designated in a LIHTC average-income project, as well as how increases in household income at re-certification impact unit designations in a LIHTC average-income project.

Average Income Regulations for LIHTC Properties: Final IRS Guidance

On Oct. 7, 2022, the IRS released the much-anticipated final guidance on the average income minimum set aside for LIHTC properties. This webinar discusses in detail these regulations, as well as how this new guidance will impact current and future average income LIHTC projects, including the impact of non-compliance.