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Rev. Proc. 2021-43

SECTION 1. PURPOSE

Internal Revenue Bulletin 2021-51 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides safe harbors for determining whether an exempt facility bond issue that is issued after December 31, 2020, or an allocation of a housing credit dollar amount that is made after December 31, 2020, is more than de minimis for purposes of Holdings 2 and 3 of Rev. Rul. 2021‑20, page 875 this bulletin. That ruling addresses whether the minimum 4 percent applicable percentage

(4 percent floor) under § 42(b)(3) of the Internal Revenue Code applies to a building.

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▸Contents — Internal Revenue Bulletin 2021-51
Internal Revenue Bulletin 2021-51

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