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OTR Tax Notice 2023-02: Transfer Requirements for District of Columbia Low-Income Housing Tax Credit

Tuesday, February 14, 2023

The District of Columbia low-income housing tax credit (“D.C. LIHTC”) was established under D.C. Code § 47-4801 et seq., (the “Act”). The credit is available for “qualified projects” located in the District. D.C. Code § 47-4802. This notice will address the transfer requirements set forth in D.C. Code § 47-4803.

A “qualified project” means “a rental housing development in the District” that, after October 1, 2021, “receives an allocation of federal low-income housing tax credits under IRC § 42(h)(1) or (4)” or a commitment to “extend low-income housing... pursuant to IRC § 42(h)(6)(B) between the owner... and the Department executed on or after October 1, 2021.” D.C. Code § 47-4801(8).

For the purposes of D.C. Code § 47-4801(8) the term “Department” is the “Department of Housing and Community Development, or its successor agency.” D.C. Code § 47-4801(2).

View the complete notice below.