Relating to a tax credit for affordable housing lenders; prescribing an effective date.
Catchline/Summary:
For purpose of tax credit for affordable housing lenders, requires Housing and Community Services Department to make annual determination of remaining balance of reserved but not certified tax credits. For purpose of tax credit for affordable housing lenders, requires Housing and Community Services Department to make annual determination of remaining balance of reserved but not certified tax credits. Directs Department of Revenue, in cooperation with Housing and Community Services Department, to conduct annual auction of reserved credits. Directs auction proceeds to be used for provision of housing for persons and families of lower income, with priority given to manufactured dwelling parks and manufactured dwellings.
Increases total amount of tax credits allowed for all taxpayers per fiscal year. Applies to tax years beginning on or after January 1, 2018.
Extends sunset for tax credit.
Takes effect on 91st day following adjournment sine die.
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HB 2852 Joint Committee On Tax Credits
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