N-2022-52: Modifies and amplifies provisions of an earlier Notice by providing additional temporary relief from certain requirements for qualified low-income housing projects

Notice 2022-52 modifies and amplifies provisions of Notice 2022?05, 2022?5 I.R.B. 457, by providing additional temporary relief from certain requirements under ? 42 of the Internal Revenue Code for qualified low-income housing projects.? This additional temporary relief is provided due to unavoidable labor and supply-chain disruptions delaying the construction, rehabilitation, and restoration of properties throughout the United States.?

Notice 2022-52 will be in IRB: 2022-43, dated October 24, 2022.

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