
These documents provide information on reallocation of Emergency Rental Assistance funds authorized under the Consolidated Appropriations Act of 2021 (ERA 1). This guidance was updated on March 30, 2022. View Reallocation Guidance View Reallocation One-Pager View Reallocation Letter to Grantees […]
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Effective April 1, 2021, this order from the Centers for Disease Control and Prevention (CDC) extends the moratorium on evictions for nonpayment of rent until June 30, 2021. The CDC initially ordered a moratorium on evictions for nonpayment of rent on September 4, 2020, lasting until December 31, 2020, due to the public health implications […]
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This Internal Revenue Service (IRS) Frequently Asked Questions webpage provides guidance on the taxable status of payments made under the Emergency Rental Assistance program in Section 501, Division N of the Consolidated Appropriations Act of 2021. Visit Webpage […]
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Revenue Procedure 2021-17 provides issuers of qualified mortgage bonds, as defined in § 143(a) of the Internal Revenue Code (Code), and issuers of mortgage credit certificates, as defined in § 25(c), with (1) the nationwide average purchase price for residences located in the United States, and (2) average area purchase price safe harbors for residences […]
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This U.S. Department of Housing and Urban Development document provides answers to frequently asked questions about Section 3 and the Enhancing and Streamlining the Implementation of Section 3 Requirements for Creating Economic Opportunities for Low- and Very Low-Income Persons and Eligible Businesses Final Rule, published September 29, 2020. This document is intended to provide guidance […]
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This report by the U.S. Government Accountability Office examines eviction moratorium policies at the federal, state, and local levels and data on eviction filings, rental payments, and mortgage forbearance to determine the impact of eviction moratoria on households facing housing instability during the COVID-19 pandemic. View Report Related Document: Report Highlights […]
Read More… from GAO Report: “COVID-19 Housing Protections: Moratoriums Have Helped Limit Evictions But Further Outreach Is Needed”

Published annually by the National Low Income Housing Coalition, this report examines the shortage of affordable homes available to extremely low-income renters. View Document […]
Read More… from National Low Income Housing Coalition Report: “The Gap: A Shortage of Affordable Homes March 2021”

This Notice provides clarification for IRS Notice 2021-12. View Document […]
Read More… from IRS Notice 2021-17: Clarification of IRS Covid Guidance