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[Replay] LIHTC Average Income Test: HFA Policy Considerations and Variations

Council Member:
NAHB Member:

In this webinar, panelists will discuss Housing Finance Agency (HFA) policy considerations regarding the LIHTC Average Income Test, how policies differ by state, and emerging HFA best practices for implementation and standardization.

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Final federal Low Income Housing Tax Credit (LIHTC) Average Income Test (AIT) guidance was issued by the IRS last year, and Housing Finance Agencies (HFAs) have been working to interpret the regulations and develop policy appropriate for their state. The AIT regulations allow significant flexibility for HFA policy variation and interpretation. In this webinar, learn about the ways that state HFA AIT policies may vary across states, what the current trends are in HFA policies and best practices, and what this means for compliance. Whether you currently have AIT deals or are considering them in the future, this webinar will provide valuable information on the impact of state AIT policies on taxT credit compliance.

What You’ll Learn:

  • Understand the policy decisions state HFAs must make to implement the Average Income Test.
  • Identify the primary areas where Average Income Test policies will differ from state to state.
  • Learn about current trends in Average Income Test HFA policies and emerging best practices for HFA implementation and standardization.


  • Missy Covington, HCCP - VP, Compliance - Raymond James Affordable Housing Investments
  • Matt Rayburn, HCCP – Deputy Executive Director & Chief Real Estate Development Officer, Indiana Housing & Community Development Authority
  • Jennifer Schwartz, Director of Tax and Housing Advocacy

CE Credit: NAHB - 1.0 CE hour(s)