Comment from Historic Tax Credit Coalition
Historic Tax Credit CoalitionSupportAdvocacy
Summary: The Historic Tax Credit Coalition is requesting that the IRS include three specific items on the 2026-2027 Priority Guidance Plan regarding the Rehabilitation Tax Credit. They specifically advocate for updating the Market Segment Specialization Program guide, revising income inclusion rules for the first and last years of recovery periods, and establishing a "safe harbor" for management agreements to provide greater certainty for taxpayers.
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