Comment from Affordable Housing Tax Credit Coalition
Affordable Housing Tax Credit CoalitionSupportAdvocacy
Summary: The Affordable Housing Tax Credit Coalition (AHTCC), a trade association representing stakeholders in the affordable housing industry, submits a series of recommendations for the IRS and Treasury's 2026–2027 Priority Guidance Plan. They advocate for specific regulatory changes to the Low-Income Housing Tax Credit program, including greater flexibility for casualty loss restoration, capitalization of tenant relocation costs, and clarifications on the "Ten Year Rule" and related party rules.
See attached file(s).