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Low-Income Housing Tax Credit Program Compliance Monitoring of Tax Credit Properties by HPD Sections of the HUD Handbook 4350.3, Rev. HPD funds certain affordable housing with HOME dollars and/or Low-Income Housing Tax Credits (LIHTC). Owners of affordable housing with this type of funding The Low-Income Housing Tax Credit (LIHTC) program is the most important resource for creating affordable housing in the United States today. Low-Income Housing Tax Credit Handbook provides definitive guidance through the complex body of laws, regulations, and judicial decisions concerning the The IRS retains final authority for interpreting and applying the code. Page 6. IHDA LIHTC Program Manual for Owners and Agents. July, 2019. Page 6.Compliance Manuals and Rules page. Housing Tax Credits. 8823 Audit Guide. Guide for Completing Form 8823 Low-Income Housing Credit Agencies Report of The 2022 edition of the Low-Income Housing Tax Credit Handbook is an essential resource for affordable rental housing owners, developers, managers and Low-Income Housing Tax Credit (LIHTC) property owner partners and their management agents Refer to HUD Handbook 4350.3 Rev 1 Chapter 4 for further.