Notice 2021-12, page 828.

Internal Revenue Bulletin 2021-6 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice extends the temporary relief from certain requirements under § 42 for qualified low-income housing projects and under §§ 142(d) and 147(d) for qualified residential rent

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al projects that was provided in Notice 2020-53, 2020-30 I.R.B. 151 in response to the continuing Coronavirus Disease 2019 (COVID-19) pandemic. This notice also provides relief for additional § 42 requirements not previously addressed in Notice 2020-53.

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▸Contents — Internal Revenue Bulletin 2021-6

Internal Revenue Bulletin 2021-6

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