Iowa Admin. Code r. 265-12.1
Current through Register Vol. 47, No. 11, December 11, 2024
Rule 265-12.1 - Qualified allocation plans(1)Four percent qualified allocation plan. The qualified allocation plan titled Iowa Finance Authority Low-Income Housing Tax Credit Program 2024 4% Qualified Allocation Plan ("4% QAP") dated August 2, 2023, shall be the qualified allocation plan for the allocation of 4 percent low-income housing tax credits consistent with IRC Section 42 and the applicable Treasury regulations and Iowa Code section 16.35. The 4% QAP is incorporated by reference pursuant to Iowa Code section 17A.6 and 265-subrules 17.4(2) and 17.12(2). The 4% QAP does not include any amendments or editions created subsequent to August 2, 2023.(2)Nine percent qualified allocation plan. The qualified allocation plan titled Iowa Finance Authority Low-Income Housing Tax Credit Program 2024 9% Qualified Allocation Plan ("9% QAP") shall be the qualified allocation plan for the allocation of 9 percent low-income housing tax credits consistent with IRC Section 42 and the applicable Treasury regulations and Iowa Code section 16.35. The 9% QAP is incorporated by reference pursuant to Iowa Code section 17A.6 and 265-subrules 17.4(2) and 17.12(2). The 9% QAP does not include any amendments or editions created subsequent to August 2, 2023.Iowa Admin. Code r. 265-12.1
ARC 8266B, IAB 11/4/09, effective 12/9/09; ARC 8947B, IAB 7/28/10, effective 7/6/10; ARC 9279B, IAB 12/15/10, effective 1/19/11; ARC 9950B, IAB 12/28/11, effective 2/1/12; ARC 0427C, IAB 10/31/12, effective 12/5/12; ARC 1139C, IAB 10/30/2013, effective 12/4/2013Amended by IAB October 29, 2014/Volume XXXVII, Number 9, effective 12/3/2014Amended by IAB October 28, 2015/Volume XXXVIII, Number 09, effective 12/2/2015Amended by IAB September 28, 2016/Volume XXXIX, Number 07, effective 11/2/2016Amended by IAB September 27, 2017/Volume XL, Number 7, effective 11/1/2017Amended by IAB September 26, 2018/Volume XLI, Number 7, effective 10/31/2018Amended by IAB June 16, 2021/Volume XLIII, Number 26, effective 5/28/2021Amended by IAB February 22, 2023/Volume XLV, Number 17, effective 3/29/2023Amended by IAB August 23, 2023/Volume XLVI, Number 4, effective 9/27/2023