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2024 qualified allocation plan
South Carolina State Housing Finance and Development Authority
South Carolina State Housing Finance and Development Authority
Issue Date
2023-09-27
Type
Keywords
Low-income housing--South Carolina, Tax credits--South Carolina
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.
Rights
Records, documents, and information made available by the agencies of the South Carolina state government or its subdivisions are the property of the people of the state of South Carolina. Therefore, according to U.S. copyright law, the South Carolina State Library considers these items to be in the public domain (see Title 17, U.S.C.).