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DHCD Releases Guidelines for Grants in Lieu of Low Income Housing Tax Credits

Wednesday, May 13, 2009
DHCD has elected to take a portion of its 2009 State housing credit ceiling in the form of grant amounts that will be passed on to sub-recipients.

(Washington, DC) - On February 27, 2009, President Obama signed the American Recovery and Reinvestment Act of 2009. The purpose of the Act is to stimulate the economy with a focus on job creation and retention and investing in long term infrastructure. Under Section 1602 of ARRA, the DC Department of Housing and Community Development is eligible to receive Section 1602 Grants to States for Low-income Housing Projects in Lieu of Low-income Housing Credits under Section 42 of the Internal Revenue Code (the Code) for 2009. In doing so, DHCD will elect to take a portion of its 2009 State housing credit ceiling in the form of grant amounts that will be passed on to subrecipients.

In order to be eligible to receive funds from HUD, the Department of Housing and Community Development must establish guidelines to determine “good faith effort” on the part of developers seeking to monetize the tax credits they have been awarded.

Grants in Lieu of LIHTC Guidelines