Revenue Procedure 2017-35 provides guidance with respect to the United States and area median gross income figures that are to be used by issuers of qualified mortgage bonds, as defined in § 143(a) of the Internal Revenue Code, and issuers of mortgage credit certificates, as defined in § 25(c), in computing the housing cost/income ratio described in § 143(f)(5).
Revenue Procedure 2017-35 will be in IRB 2017-21, dated May 22, 2017.