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HUD Multifamily Accelerated Processing (MAP) Guide, HUD Handbook 4430.G (2020 ed., rev. Mar. 19, 2021) · 2026 edition · updated 2026-10-05 · United States

Chapter 2, Section 2.6.5 Identities of Interest (IOI) are permitted between Lenders and equity syndicators, investors, or bridge loan Lenders, in limited circumstances. Chapter 2, Section 2.6.7 IOI Tax Credit Equity Syndicator or Investor Representation and Warranty certification requirements. Chapter 3, Section 3.1.33 Underwritten occupancy requirements for LIHTC transactions. Chapter 3, Section 3.3 Loan sizing ratios under 221(d)(4) are provided, and these apply to Tax Credit projects underwritten for that program unless adjusted for the New Pilot in separate guidance.

Chapter 3, Section 3.4, Section Loan sizing ratios under 220, 223 and 231 are provided, and these 3.5, and Section 3.7. apply to Tax Credit projects underwritten for each program unless adjusted for the New Pilot in separate guidance. Chapter 3, Section 3.2 and One-stage application processing is permitted for all Tax Credit Chapter 4, Section 4.2.2. projects under all Sections of the Act. If Lender chooses two-stage processing, no pre-application fees are charged. Chapter 5, Section 5.6 Streamlined processing (including delayed submission of final plans) is permitted for Tax Credit projects, assuming certain conditions are met.

MAP Guide, March 2021 Go to beginning of Chapter 14

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Chapter 14 Page 14-1

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Chapter 14 LIHTC and Other Tax Credit Programs 14.2 LIHTC Underwriting Guidance

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