Low-Income Housing Limits to Be Waived For Colorado Disaster Victims

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IR-2013-79, Sept. 30, 2013

WASHINGTON — The Internal Revenue Service announced today that it is waiving certain limitations for projects financed with low-income housing tax credits or exempt facility bonds so that owners and operators of these facilities anywhere in the nation can provide housing to victims of severe storms, flooding, landslides and mudslides in Colorado that began Sept. 11.

Because of the widespread devastation to housing caused by storms and flooding, the IRS will temporarily suspend certain limitations for qualified low-income housing projects that house people displaced by the storms and flooding. The action will expand the availability of housing for disaster victims and their families. Further details are available in Notice 2013-63 PDF and Notice 2013-64 PDF, posted today on IRS.gov.

The IRS recently announced other relief available to affected taxpayers in the presidentially declared disaster area.

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