IRS NOTICE 2017-19: 2017 CALENDAR YEAR RESIDENT POPULATION FIGURES

摘要

On February 27, 2017, the Internal Revenue Service released Notice 2017-19 advising State and local housing credit agencies that allocate low-income housing tax credits under § 42 of the Internal Revenue Code, and States and other issuers of tax-exempt private activity bonds under § 141, of the population figures to use in calculating: (1) the 2017 calendar year population-based component of the State housing credit ceiling (Credit Ceiling) under § 42(h)(3)(C)(ii); (2) the 2017 calendar year volume cap (Volume Cap) under § 146; and (3) the 2017 volume limit (Volume Limit) under § 142(k)(5).