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Low-Income Housing Tax Credit: Internal Rev. Code, 26 U.S.C.A. § 42(h)(6)(B)(iv) and 26 C.F.R. § 1.42-5(c)(1)(xi)

Require owners of low-income housing tax credit projects to certify, at least annually, that they have in place an "extended low-income housing commitment" that prohibits, inter alia, "the refusal to lease to a holder of a [Section 8] voucher or certificate . . . because of the status of the prospective tenant as such a holder.").

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