Comment from Novogradac LIHTC Working Group
Novogradac LIHTC Working GroupSupportAdvocacy
Summary: The Novogradac LIHTC Working Group, representing a coalition of low-income housing tax credit industry participants, submitted a series of recommendations for the IRS 2026-2027 Priority Guidance Plan. They argue for specific clarifications and updates regarding income determination (HOTMA), physical inspection standards (NSPIRE), bond issuance costs, and various other technical and administrative aspects of the LIHTC program to ensure consistency and reduce regulatory burdens.
The Novogradac LIHTC Working Group is submitting the attached letter with recommendations for items to be included on the 2026-2027 Priority Guidance Plan.