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2023 qualified allocation plan
South Carolina State Housing Finance and Development Authority
South Carolina State Housing Finance and Development Authority
Abstract
The federal Low-Income Housing Tax Credit (the “LIHTC”), including the 4% LIHTC associated with tax-exempt bond financing, is governed by Section 42 of the Internal Revenue Code (the “Code”) and regulations found in Title 26 of the Code of Federal Regulations. South Carolina Code of Laws Section 12-6-3795 governs the state housing tax credit. Thee Authority, as the designated LIHTC agency for the state, is responsible for the adoption of a Qualified Allocation Plan. The Authority may post bulletins or public notices on its web page; applicants are responsible to check for updates.
Issue Date
2023-03-24
Keywords
Low-income housing--South Carolina, Tax credits--South Carolina
Type
Text
Rights
Copyright status determined to be in the public domain on April 27, 2020 by United States Supreme Court ruling (Georgia et al., Petitioners v. Public.Resource.Org, Inc. : 590 U.S.__(2020))
Digitization Specifications
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