Nevada Code § 704.7712

Qualified low-income residential building defined
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Qualified low-income residential building
means a residential rental building which participates in:
1. A federal covered housing program, as
defined in 34 U.S.C. 12491(a)(3), and is wholly or partially financed by or
otherwise connected to a grant or program under:
(a) Section 202 of the Housing Act of 1959, as
amended, 12 U.S.C. 1701q;
(b) Section 811 or sections 851 to 863,
inclusive, of the Cranston-Gonzalez National Affordable Housing Act, as
amended, 42 U.S.C. 8013 or 12901 et seq.;
(c) The McKinney-Vento Homeless Assistance Act,
as amended, 42 U.S.C. 11360 et seq., including, without limitation, the
Emergency Solutions Grants Program, Continuum of Care Program and Rural Housing
Stability Assistance Program;
(d) The HOME Investment Partnerships Act, 42
U.S.C. 12741 et seq.;
(e) Section 8 or 9 of the United States Housing
Act of 1937, 42 U.S.C. 1437f or 1437g, and any regulations adopted pursuant
thereto, or pursuant to any successor program, including, without limitation,
programs for project-based rental assistance, moderate rehabilitation and
moderate rehabilitation single-room occupancy;
(f) A low-income housing credit received pursuant
to 26 U.S.C. 42;
(g) Section 1338 of the Federal Housing Enterprises
Financial Safety and Soundness Act of 1992, 12 U.S.C. 4568; or
(h) The following programs administered by the
Secretary of Veterans Affairs:
(1) The programs for comprehensive
services to homeless veterans set forth in 38 U.S.C. 2011-2016;
(2) The program to assist homeless
veterans set forth in 38 U.S.C. 2061; and
(3) The programs to provide financial
assistance and supportive services for very low-income veteran families in
permanent housing set forth in 38 U.S.C. 2041 et seq.;
2. A housing assistance program
administered by the United States Department of Agriculture under Title V of
the federal Housing Act of 1949, Public Law 81-171, as amended, and is wholly
or partially financed by or otherwise connected to a grant or program under
section 514, 515, 516, 521, 533 or 538 of the Housing Act of 1949, 42 U.S.C. 
1484, 1485, 1486, 1490a, 1490m or 1490p-2, including, without limitation,
programs for multifamily preservation and revitalization or multifamily housing
rental assistance;
3. A housing program administered by a
tribally designated housing entity, as defined in 25 U.S.C. 4103(22); or
4. Such other affordable housing programs
as federal, state or local law may provide.

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