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IRS Section 42 requires that LIHTC units be maintained in a habitable condition and in a rent-ready state. One issue that repeatedly comes up in many physical inspections of LIHTC sites is the presence of mold and mildew in units. Many sites implement a preventative maintenance program to stop mold before it starts. But if mold has already been found at your site or if tenants are complaining of illnesses that may be mold-related, you need to get rid of the mold as quickly and effectively as possible.