basic allowance for housing (bah) in qualified military installation areas If your 4 percent or 9 percent LIHTC property is located in a Qualified Military Installation (QMI) area, you will now be able to exclude military personnel’s BAH payments from their household income calculation, due to the passage of the American Taxpayer Relief Act.
Effective immediately, LIHTC properties in the following QMI areas can exclude BAH when determining annual income permanently.
All other LIHTC properties
must include BAH when determining annual income for all households.
- El Paso
To learn more,