Compliance - Emergency Housing Relief Provisions Information
Revenue Procedure 2014-49 (PDF)
Emergency Housing Due to Texas Severe Winter Storms (DR-4586-TX): In response to the Texas Severe Winter Storms, identified by FEMA as DR-4586-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 February 19, 2021 to February 28, 2022. Please see the above 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 Winter Storms (DOCX)
- Required Displaced Housing Certification for the Texas Severe Winter Storms (PDF)
Housing for Medical Personnel and Other Essential Workers: In response to the 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 works from April 1, 2020 to September 30, 2021. Please see the above Revenue Procedure 2014-49 and IRS Notice 2021-12 above for guidance. The necessary forms for this disaster are below.
- Request by Owners to Provide Housing to Medical Personnel and Other Essential Workers for COVID-19 (PDF)
- Required Housing Certification for Medical Personnel and Other Essential Workers for COVID-19 (PDF)
For more information on emergency housing, contact Jasmine Harris at 512-936-7751 or email jasmine.harris@tdhca.state.tx.us.
