Date of Decision: January 13, 2015
Service Center: Nebraska Service Center
Form Type: Form I-140
Case Type: EB-2 National Interest Waiver (NIW)
Field of Expertise: Tax Credit Administration
Petitioner Information
Profession: Tax Credit Administrator
Field: Low Income Housing Tax Credit Administration
Nationality: [Not specified]
Summary of Decision
Initial Decision: Denied
Appeal Outcome: Dismissed
Evidentiary Criteria Analysis
Criteria Met:
- Criterion 1: Evidence of beneficiary’s Bachelor’s degree and Master’s degrees from India were provided.
- Criterion 2: Documentation included academic transcripts and evaluations from recognized bodies.
Criteria Not Met:
- Criterion 1: Beneficiary’s education did not meet the minimum requirements of the labor certification.
- Criterion 2: The petitioner failed to demonstrate the beneficiary’s progressive work experience.
Key Points from the Decision
Proposed Endeavor:
The petitioner aimed to employ the beneficiary as a tax credit administrator within its low-income housing tax credit residential housing partnership. The proposed endeavor involved overseeing tax credit compliance and management.
Substantial Merit and National Importance:
The AAO acknowledged the importance of the low-income housing tax credit program but found that the petitioner did not demonstrate how the beneficiary’s role would significantly benefit the United States beyond the petitioner’s organization.
Supporting Evidence:
The petitioner provided degrees, transcripts, and evaluations from educational institutions and credential evaluators. However, the evidence was insufficient to establish that the beneficiary met the job requirements or had the necessary progressive work experience.
Inconsistencies in Proposed Endeavor:
The petitioner did not adequately demonstrate that the beneficiary’s qualifications and experience matched the requirements set forth in the labor certification.
Supporting Documentation
Letters of Intent:
Not provided or applicable.
Business Plan:
Not provided or applicable.
Advisory Letter:
Not provided or applicable.
Other Supporting Documentation:
The petitioner included evaluations from the American Association of Collegiate Registrars and Admissions Officers (AACRAO) and other bodies, but these did not establish the beneficiary’s eligibility under the required advanced degree criteria.
Conclusion
The appeal was dismissed. The petitioner did not establish that the beneficiary met the minimum educational and experience requirements for the position of a tax credit administrator as set forth in the labor certification.
