The Arizona Department of Housing (ADOH) released a memo following the issuance of IRS Notice 2022-05. While most compliance items remain unchanged, resident services/common areas was updated:
On Jan. 11, 2022 the IRS issued common area guidance, which states, “A temporary full or partial unavailability or closure of an amenity or common area in a low-income building or project does not result in a reduction of eligible basis of the affected building if the unavailability or closure is during some, or all of the period from April 1, 2020, to Dec. 31, 2022, and is in response to the COVID-19 pandemic and not because of other noncompliance with § 42. During the above period, an agency may deny any application of the above waiver or, based on public health criteria, may limit the waiver to partial closure, or to limited or conditional access of an amenity or common area. (For example, the agency may apply the waiver to access an amenity or common area that is limited to persons wearing masks or to persons fully vaccinated against COVID-19.)”
ADOH would highly recommend continuing conversation with your legal counsel concerning liability of any associated party who is not adhering to social distancing and/or any other COVID-19 safety precaution.
