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Revenue Procedure 2014-49 (PDF)
Emergency Housing Due to Texas Severe Storms (DR-4781-TX): In response to the Texas Severe Storms, identified by FEMA as DR-4781-TX, IRS Revenue Procedure 2014-49 allows Housing Tax Credit and Tax Exempt Bond units to be occupied by households that certify their emergency housing need from May 17, 2024 to May 17, 2025. Please see the Revenue Procedure 2014-49 above for guidance. The necessary forms for this disaster are below.
- Request by Owners for Emergency Housing related to the Texas Severe Storms
- Required Displaced Housing Certification for the Texas Severe Storms
Emergency Housing Due to Hurricane Beryl (DR-4798-TX): In response to the hurricane, identified by FEMA as DR-4798-TX, IRS Revenue Procedure 2014-49 allows Housing Tax Credit and Tax Exempt Bond units to be occupied by households that certify their emergency housing need from July 9, 2024 to July 31, 2025. Please see the Revenue Procedure 2014-49 above for guidance. The necessary forms for this disaster are below.
- Request by Owners for Emergency Housing related to the Hurricane Beryl
- Required Displaced Housing Certification for the Hurricane Beryl
For more information on emergency housing, contact Amy Hammond at 512-475-4925 or email amy.hammond@tdhca.texas.gov.