IRS GuideWireDecember 8, 2023

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Issue Number:    RP-2024-08

Inside This Issue

Revenue Procedure 2024-08 provides issuers of qualified mortgage bonds under § 143(a) of the Internal Revenue Code, and issuers of mortgage credit certificates under § 25(c), with a list of qualified census tracts. Qualified census tracts consist of households in which 70 percent or more of the families have income that is 80 percent or less of the statewide median family income. This revenue procedure modifies and supersedes Rev. Proc. 2014-14, 2014-2 I.R.B. 295.

Revenue Procedure 2024-08 will be in IRB: 2024-2, dated January 8, 2024.


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