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Qualified Contracts

Section 42(h)(6) of the Internal Revenue Code requires an extended low-income housing commitment of at least 15 years in addition to the 15-year compliance period. Such requirement is applicable to all properties awarded Housing Credits starting in 1990.

Housing Credit properties that have concluded their 15-year initial compliance period can request a Qualified Contract.

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For questions relating to the Qualified Contract process, please contact [email protected].