Notice 2022-52, page 337.
Internal Revenue Bulletin 2022-43 · 2026-10-03 edition · updated 2026-10-04 · United States
The Department of the Treasury and the Internal Revenue Service are issuing this notice to modify and amplify provisions of Notice 2022–05, 2022–5 I.R.B. 457, by providing additional temporary relief from certain requirements under § 42 of the Internal Revenue Code for qualified low-income housing projects. This additional temporary relief is provided due to unavoidable labor and supply-chain disruptions delaying the construction, rehabilitation, and restoration of properties throughout the United States.
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