Title 42 — The Public Health and WelfareRelease 119-73

§1437z–8 Collection of information on tenants in tax credit projects

Title 42 › Chapter CHAPTER 8— - LOW-INCOME HOUSING › Subchapter SUBCHAPTER I— - GENERAL PROGRAM OF ASSISTED HOUSING › § 1437z–8

Last updated Apr 6, 2026|Official source

Summary

State agencies that run low-income housing tax credit programs must send the Secretary of Housing and Urban Development, at least once a year, information about households living in those tax-credit properties. The information must cover race and ethnicity, family makeup, age, income, whether the household gets rental help (including under section 1437f(o) or similar programs), disability status, and monthly rent. States should collect this through existing reports and keep extra work off property owners. If a household stays in the same unit, owners may use prior-year answers for items that don’t change or if current-year data aren’t available. The Secretary must set clear definitions and rules, help States build reporting systems, and work with other federal housing programs to avoid duplicate reports. The Secretary must also gather the data each year and publish it. Congress authorized $2,500,000 for fiscal year 2009 and $900,000 for each of fiscal years 2010 through 2013 to pay for these tasks.

Full Legal Text

Title 42, §1437z–8

The Public Health and Welfare — Source: USLM XML via OLRC

(a)Each State agency administering tax credits under section 42 of title 26 shall furnish to the Secretary of Housing and Urban Development, not less than annually, information concerning the race, ethnicity, family composition, age, income, use of rental assistance under section 1437f(o) of this title or other similar assistance, disability status, and monthly rental payments of households residing in each property receiving such credits through such agency. Such State agencies shall, to the extent feasible, collect such information through existing reporting processes and in a manner that minimizes burdens on property owners. In the case of any household that continues to reside in the same dwelling unit, information provided by the household in a previous year may be used if the information is of a category that is not subject to change or if information for the current year is not readily available to the owner of the property.

(b)The Secretary shall establish standards and definitions for the information collected under subsection (a), provide States with technical assistance in establishing systems to compile and submit such information, and, in coordination with other Federal agencies administering housing programs, establish procedures to minimize duplicative reporting requirements for properties assisted under multiple housing programs.

(c)The Secretary shall, not less than annually, compile and make publicly available the information submitted to the Secretary pursuant to subsection (a).

(d)There is authorized to be appropriated for the cost of activities required under subsections (b) and (c) $2,500,000 for fiscal year 2009 and $900,000 for each of fiscal years 2010 through 2013.

Reference

Citations & Metadata

Citation

42 U.S.C. § 1437z–8

Title 42 — The Public Health and Welfare

Last Updated

Apr 6, 2026

Release point: 119-73