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Revenue Procedures 2014-49 (PDF)

Revenue Procedures 2014-50 (PDF)

Revenue Procedure 2020-53 (PDF)

IRS Notice 2021-12 (PDF)

Housing for Medical Personnel and Other Essential Workers: In response to COVID -19 pandemic, IRS Notice 2021-12 allows Housing Tax Credit and Tax Exempt Bond units to be occupied by medical personnel and other essential workers form April 1, 2020 to September 30, 2021. The above Revenue Procedure and Notice offers guidance to Owners and Housing Credit Agencies in response to the ongoing Coronavirus Disease 2019 (COVID-19) pandemic.

For more information regarding household certification for medical personnel and other essential workers, please contact Jasmine Harris at 512-936-7751 or email: jasmine.harris@tdhca.texas.gov

Definition of Presidentially Declared Disaster: Any disaster for which the President issues a major disaster declaration and thereby authorizes the provision of Individual and/or Public Assistance from the federal government. Cities, counties, and other local jurisdictions that are designated as part of a major disaster area and are eligible for federal aid as a result of the Presidential declaration are published by notice in the Federal Register by the Federal Emergency Management Agency (FEMA).

The above Revenue Procedures offer guidance for Owners & Housing Credit Agencies in the event of a Presidentially Declared Disaster.

For more information, contact Manuel Pena, Jr. at (512) 475-0207 or email: manuel.pena@tdhca.texas.gov or Benjamin Barker at (512) 475-0207 or email: Benjamin.barker@tdhca.texas.gov

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