CHAPTER 12
LOW-INCOME HOUSING TAX CREDITS
265—12.1(16) Qualified allocation plan. The qualified allocation plan entitled Iowa Finance Authority Low-Income Housing Tax Credit Program 2012 Qualified Allocation Plan shall be the qualified allocation plan for the allocation of 2012 low-income housing tax credits consistent with IRC Section 42 and the applicable Treasury regulations and Iowa Code section 16.52. The qualified allocation plan is incorporated by reference pursuant to Iowa Code section 17A.6 and 265—subrules 17.4(2) and 17.12(2). The qualified allocation plan does not include any amendments or editions created subsequent to December 7, 2011.
[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]
265—12.2(16) Location of copies of the plan. The qualified allocation plan can be reviewed and copied in its entirety on the authority’s Web site at http://www.iowafinanceauthority.gov. Copies of the qualified allocation plan, application, and all related attachments and exhibits shall be deposited with the administrative rules coordinator and at the state law library and shall be available on the authority’s Web site. The plan incorporates by reference IRC Section 42 and the regulations in effect as of December 7, 2011. Additionally, the plan incorporates by reference Iowa Code section 16.52. These documents are available from the state law library, and information about these statutes, regulations and rules is on the authority’s Web site.
[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]
265—12.3(16) Compliance manual. The Low Income Housing Tax Credit Program Compliance Monitoring Manual, dated January 1, 2010, is incorporated by reference pursuant to Iowa Code section 17A.6 and 265—subrules 17.4(2) and 17.12(2).
[ARC 7700B, IAB 4/8/09, effective 3/19/09; ARC 7891B, IAB 7/1/09, effective 8/5/09; ARC 8723B, IAB 5/5/10, effective 6/9/10]
265—12.4(16) Location of copies of the manual. The compliance manual can be reviewed and copied in its entirety on the authority’s Web site at www.iowafinanceauthority.gov. Copies of the compliance manual shall be deposited with the administrative rules coordinator and at the state law library. The compliance manual incorporates by reference IRC Section 42 and the regulations in effect as of October 31, 2009. Additionally, the compliance manual incorporates by reference Iowa Code section 16.52. These documents are available from the state law library, and links to these statutes, regulations and rules are on the authority’s Web site. Copies are available from the authority upon request at no charge.
[ARC 7700B, IAB 4/8/09, effective 3/19/09; ARC 7891B, IAB 7/1/09, effective 8/5/09; ARC 8723B, IAB 5/5/10, effective 6/9/10]
These rules are intended to implement Iowa Code section 16.52.
[Filed 6/23/88, Notice 12/30/87—published 7/13/88, effective 8/17/88]
[Filed 3/19/91, Notice 10/17/90—published 4/3/91, effective 5/8/91]
[Filed emergency 10/6/99 after Notice 8/11/99—published 11/3/99, effective 10/6/99]
[Filed emergency 7/14/00 after Notice 5/3/00—published 8/9/00, effective 7/14/00]
[Filed 10/12/00, Notice 8/23/00—published 11/1/00, effective 12/6/00]
[Filed 10/12/01, Notice 6/27/01—published 10/31/01, effective 12/5/01]
[Filed 8/15/02, Notice 6/26/02—published 9/4/02, effective 10/9/02]
[Filed 8/13/03, Notice 6/25/03—published 9/3/03, effective 10/8/03]
[Filed 9/9/04, Notice 8/4/04—published 9/29/04, effective 11/3/04]
[Filed 8/12/05, Notice 6/22/05—published 8/31/05, effective 10/5/05]
[Filed 8/23/06, Notice 7/5/06—published 9/13/06, effective 10/18/06]
[Filed 8/9/07, Notice 7/4/07—published 8/29/07, effective 10/3/07]
[Filed 5/13/08, Notice 3/26/08—published 6/4/08, effective 7/9/08]
[Filed 7/10/08, Notice 6/4/08—published 7/30/08, effective 9/3/08]
[Filed emergency 8/19/08—published 9/10/08, effective 9/3/08]
[Filed emergency 10/14/08—published 11/5/08, effective 10/14/08]
[Filed 12/10/08, Notice 11/5/08—published 12/31/08, effective 2/4/09]
[Filed Emergency ARC 7700B, IAB 4/8/09, effective 3/19/09]
[Filed ARC 7891B (Notice ARC 7701B, IAB 4/8/09), IAB 7/1/09, effective 8/5/09]
[Filed ARC 8266B (Notice ARC 8071B, IAB 8/26/09), IAB 11/4/09, effective 12/9/09]
[Filed ARC 8723B (Notice ARC 8508B, IAB 2/10/10), IAB 5/5/10, effective 6/9/10]
[Filed Emergency ARC 8947B, IAB 7/28/10, effective 7/6/10]
[Filed ARC 9279B (Notice ARC 9160B, IAB 10/20/10), IAB 12/15/10, effective 1/19/11]
[Filed ARC 9950B (Notice ARC 9837B, IAB 11/2/11), IAB 12/28/11, effective 2/1/12]