Part IV. Applicable Federal Interest Rates
SECTION 1. SUSPENSION OF
Internal Revenue Bulletin 2013-9 · 2026-10-03 edition · updated 2026-10-04 · United States
INCOME LIMITATIONS
The Service has determined that it is appropriate to temporarily suspend certain income limitation requirements under § 142(d) that apply to qualified residential rental projects financed with tax-exempt bonds issued by a qualified issuer under
February 25, 2013 529 2013–9 I.R.B.
§ 103 (“Issuer”). The suspension, described in Section 3 below, is available to both qualified residential rental projects under § 142(d) that are not subject to any LIHTC-related requirements (“Bond Projects”) and to qualified residential rental projects under § 142(d) that are also subject to LIHTC-related requirements (“Bond/LIHTC Projects”). For purposes of this notice, the term “Project” refers to either a Bond Project or a Bond/LIHTC Project.
Get a plain-English answer with a citation back to this text.
Ask AI about this code