NEWAI-powered LIHTC compliance from AI Housers

LIHTC file reviews in minutes, not hours

A forensic review engine for affordable-housing tenant files. Layered programs reconciled โ€” LIHTC, HOME, Section 8, HTF, RAD. Every finding cites a regulation. PII never reaches the AI. Catch findings before the state monitor does.

0
Layered programs reconciled
LIHTC + HOME / S8 / HTF / RAD
0%
Findings cite a regulation
Retrieved from corpus, never LLM-generated
0
PII reaches the AI
Pre-LLM redaction is architectural
THE PROBLEM

Manual compliance is breaking your team

One missed finding can trigger an IRS Form 8823 and put credits at risk. The current process is unsustainable.

โฑ
Hours
Per-file review time
Income, asset, rent, student-status, and verification checks for every cert. Multiply by hundreds of units across a portfolio.
๐Ÿ“‰
Recapture
What an uncured 8823 finding can trigger
Tax credits already claimed can be clawed back. Investor notifications, legal fees, and correction costs follow.
๐Ÿ”
17
Form 8823 finding categories
Items 11aโ€“11q span LIHTC and layered programs (HOME, Section 8, HTF, RAD). Each is a distinct path to noncompliance.
๐Ÿ“‹
21+ yrs
First-year record retention
LIHTC requires first-year records to be retained 21+ years. One detail can surface decades after the cert was signed.
FEATURES

Built for LIHTC compliance professionals

Compliance Engine

Audit-grade math, not LLM math

Income, rent, verifications, vacant units, student status, utility allowances โ€” calculated by deterministic code with the regulation citation that justifies each result. Arithmetic is never delegated to an LLM. Layered programs reconciled to the most-restrictive rule, per household.

โœ“
Gross rent โ‰ค max rent limit (8823 11g)
โœ“
Income / asset verification sufficiency (11b)
โœ“
Vacant unit documentation (11j)
โœ“
Student rule + 5 exemptions (11l)
โœ“
Utility allowance + state overlay (11m)
โœ“
Set-aside / applicable fraction (11f)
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Layered: LIHTC + HOME / S8 / HTF / RAD
โœ“
HOTMA effective-date routing
HOW IT WORKS

From upload to compliance determination

01

Upload tenant files

Seconds

Drop TICs, verification forms, and leases. Document intelligence classifies each file and extracts structured data.

02

PII is detected & isolated

Automatic

SSNs, names, and addresses are tokenized and vaulted. Only de-identified data reaches the AI layer.

03

Compliance engine runs

< 30 sec

The deterministic rules engine validates income, rent, verifications, student status, and more โ€” with regulatory citations.

04

AI analyzes edge cases

< 2 min

Ambiguous scenarios get AI-powered analysis with confidence scores. Low confidence = human review required.

05

Findings & remediation

Instant

Every finding includes the 8823 category, severity, regulation citation, and step-by-step fix instructions.

DIFFERENT BY DESIGN

Not another PMS add-on

Section42 AITraditional PMS
Deterministic compliance engineโœ“โœ—
Citation on every finding (no LLM hallucination)โœ“โœ—
PII isolation from AI processingโœ“N/A
Layered: LIHTC + HOME / S8 / HTF / RADโœ“Data only
HOTMA effective-date routingโœ“Manual
Reviewer attestation per findingโœ“Manual
8823 category on every findingโœ“โœ—
Versioned rule corpus (not a black box)โœ“โœ—
PRICING

Pricing scoped to your portfolio

We're working with a small number of pilot partners while we lock in the right pricing model for LIHTC compliance review. Tell us about your portfolio โ€” units, programs, current workflow โ€” and we'll come back with a proposal that fits.

PRIVACY-FIRST ARCHITECTURE

PII never touches the AI

Tenant names, SSNs, and addresses are detected, tokenized, and vaulted before any data reaches the AI. The model sees income amounts and compliance logic โ€” never personally identifiable information.

Pre-LLM PII redactionCitations from corpus, not LLMImmutable audit trailReviewer attestation per finding
EARLY ACCESS

Get early access to Section42 AI

We're onboarding a limited number of pilot partners. Book a 30-minute consultation, or send us a note โ€” we'll get back within one business day.

Ready to eliminate 8823 risk?

Talk with our team about how Section42 AI can automate compliance for your portfolio. No commitment โ€” just a conversation.

ยง42
Section42 AI
AI-powered LIHTC compliance monitoring.
A product by AI Housers
Product
FeaturesHow It WorksPricing
ยฉ 2026 AI Housers. All rights reserved.Section42 AI is not affiliated with the IRS.
    Section42 AI โ€” LIHTC Compliance, Automated