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The TDHCA Compliance Division has released updated guidance related to COVID-19 to incorporate relief provided in Internal Revenue Notice (IRS) 2021-12. Please visit this section of our website to read the updates:  https://www.tdhca.state.tx.us/pmcomp/manuals-rules-htc.htm.

Most notably, IRS Notice 2021-12 has extended the deadline for Housing for Medical Personnel and Other Essential Workers through September 30, 2021, for Housing Tax Credit and Tax Exempt Bond units. This requires prior written approval from the Compliance Division. Please contact Jasmine Harris at jasmine.harris@tdhca.state.tx.us or call (512) 936-7751. For updated information and forms, please visit the website at  https://www.tdhca.state.tx.us/pmcomp/casualty-loss/declared-disaster.htm.

In addition, annual income recertifications due between April 1, 2020, and September 30, 2021, are waived in their entirety. The Department extends this relief to all Housing Tax Credit, State Housing Trust Fund and TCAP units. The requirement to complete the Annual Eligibility Certification (AEC) has also been waived for all developments. Owners are not required to exercise this relief and are permitted to continue with recertifications.

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