| 조치 요약 |
Effective February 10, 2016, amendments were made to 17VAC10-30. Historic Rehabilitation Tax Credit, to make numerous clarifying changes, including updating the reporting requirements and review procedures for projects with less-than or more-than $500,000 in rehabilitation expenses. This request is limited to the removal of the text, “, dated October 2015” that is referenced twice in 17VAC10-30-50. Certifications of Rehabilitation. This date is regarding Documents Incorporated by Reference (DIBR), specifically the “audit of the rehabilitation expenses” and “agreed-upon procedures engagement report.” This date was included in error as no documents with such a date exist and have not been in use since the regulations took effect in 2016. Furthermore, as business and accounting practices evolve, it is essential that the Agency be able to update the financial documentation templates and guidance documents in response to the public’s needs for their utilization of the Historic Tax Credit Program.
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