The LIHTC qualified contract: who can ask, what price, what happens
How a qualified contract request works under IRC 42(h)(6), how the price is built from debt, investor equity and distributions, and what ends extended use.
Guides
Compliance-period, Year 15 and refinance tools for owners of tax credit properties.
LIHTC credit recapture: what triggers it and when it stops
How IRC 42(j) recapture works inside the 15-year compliance period, what the accelerated portion is, and why the recapture bond requirement ended in 2008.
LIHTC right of first refusal: the 42(i)(7) minimum purchase price
Who can hold a right of first refusal on a tax credit property, the statutory minimum price, what debt counts, and how it compares with a qualified contract.
Year 15 LIHTC exit options: buyout, sale, refinance, resyndication
What a general partner, investor and nonprofit can each do when a tax credit property's compliance period ends, and the statutory limits on each path.
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