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The West Virginia Homeowners Rescue Program is OPEN and accepting applications. Visit www.wvhomeresuce.com for more information and to submit your application today! 


The West Virginia Housing Development Fund Board of Directors will meet at 9 a.m. Wednesday, March 27. Click here to view the agenda. 

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IRS Rules and Regulations

Temporary Regulations Section 1.42 1T (44.9 KB)

Limitation on Low-Income Housing Credit Allowed with Respect to Qualified Low-Income Buildings Receiving Housing Credit Allocations From a State or Local Housing Credit Agency

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Final Regulations Section 1.42 2 (18.1 KB)

Waiver of Requirement that an Existing Building Eligible for the Low-Income Housing Credit was Last Placed in Service More Than 10 Years Prior to Acquisition by the Taxpayer

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Final Regulations Section 1.42 3 (9.8 KB)

Treatment of Buildings Financed with Proceeds From a Loan Under an Affordable Housing Program Established Pursuant to Section 721 of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA)

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Final Regulations Section 1.42 4 (10.1 KB)

Application of Not-For-Profit Rules of Section 183 to Low-Income Housing Credit Activities

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Final Regulations Section 1.42 5 (29.0 KB)

Monitoring Compliance with Low-Income Housing Credit Requirements, Final Regulations 

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Passive Activity Loss Limitations – Developer Rule, Final and Temporary Regulations, Section 1.469 0, 1.469 2, and 1.469 2T (442.5 KB)

Monitoring Compliance with Low-Income Housing Credit Requirements

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Final Rule, 7 CFR Parts 1924, 1930, and 1944 (6.3 MB)

FmHA Cost Containment and Vulnerability

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Final Regulations Section 1.42 13 (18.9 KB)

Rules Necessary and Appropriate; Housing Credit Agencies' Correction of Administrative Errors and Omissions

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Final Regulations Section 1.42 6 (22.0 KB)

Buildings Qualifying for Carryover Allocations

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Final Regulations Section 1.42 8 (19.8 KB)

Election of Appropriate Percentage Month

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Final Regulations Section 1.42 9 (10.2 KB)

For Use by the General Public

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Final Regulations Section 1.42 10 (21.1 KB)

Utility Allowances

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Final Regulations Section 1.42 11 (11.1 KB)

Provision of Services

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Final Regulations, Section 1.42 12 (10.0 KB)

Effective Dates and Transitional Rules

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Final Regulations, Section 1.42 14 (27.7 KB)

Allocation Rules for Post-1989 State Housing Credit Ceiling Amounts

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Final Regulations, Section 1.42 15 (15.9 KB)

Available Unit Rule

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Final Regulations, Section 1.42 16 (10.7 KB)

Eligible Basis Reduced By Federal Grants

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Final Regulations, Section 1.42 17 (12.8 KB)

Qualified Allocation Plan

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Final Regulations, Section 1.42 18 (220.6 KB)

Qualified Contracts 

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