14.13 Tax Credit Equity Pay-In Schedule
HUD Multifamily Accelerated Processing (MAP) Guide, HUD Handbook 4430.G (2020 ed., rev. Mar. 19, 2021) · 2026 edition · updated 2026-10-05 · United States
A. FHA requires minimum Tax Credit equity contributions according to the following pay-in schedule for all LIHTC transactions[66] . This schedule, with actual total equity and net-equity amounts entered, is to be added as a special condition to the Firm Commitment for all LIHTC Projects. Waivers of the requirements set forth below will generally not be considered.
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