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Understanding the Section 42/Tax Credit Average Income Test – Webinar
Understanding the Section 42/Tax Credit Average Income Test – Webinar
On October 12, 2022, the IRS published “final and temporary regulations” regarding the new minimum set-aside known as the Average Income Test. This set-aside is intended to allow for mixed-income housing and makes it possible to rent some units to individuals and families with incomes above 60% of median. We will explain how this set-aside […]