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Federal Regulations & Notices

CDC Eviction Moratorium Order Questions and Answers for Office of Multifamily Housing Stakeholders

This document from the U.S. Department of Housing and Urban Development provides questions and answers for stakeholders of the Office of Multifamily Housing related to the Centers for Disease Control and Prevention order to temporarily halt residential evictions, including its extension until June 30, 2021.

ERA 1 Reallocation Guidance

These documents provide information on reallocation of Emergency Rental Assistance funds authorized under the Consolidated Appropriations Act of 2021 (ERA 1).

CDC Eviction Moratorium Through June 30, 2021

Effective January 31, 2021, this order from the Centers for Disease Control and Prevention (CDC) extends the moratorium on evictions for nonpayment of rent until March 31, 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 of eviction during the COVID-19 pandemic. Congress acted to extend until January 31, 2021, the CDC eviction moratorium in the Consolidated Appropriations Act of 2021. This CDC order further extends the moratorium through the end of the first quarter of calendar year 2021.

IRS Frequently Asked Questions on Emergency Rental Assistance Payments for Income Tax Purposes

This Internal Revenue Service (IRS) Frequently Asked Questions document 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.

HUD Section 3 Frequently Asked Questions

This document by the U.S. Department of Housing and Urban Development provides answers to frequently asked questions about Section 3 and the Section 3 Final Rule, published September 29, 2020. This document is intended to provide guidance for Section 3 funding recipients, subrecipients, contractors, subcontractors, workers, and other stakeholders but lacks the force and effect of binding law.

IRS Notice 2021-17: Clarification of IRS Covid Guidance

This Notice provides clarification for Notice 2021-12.

IRS Notice 2021-17: Clarification of Housing Credit Guidance in Notice 2021-12

This notice clarifies a provision of IRS Notice 2021-12 that temporarily extended the deadline by which a Housing Credit property must meet occupancy obligations.

2021 Calendar Year Resident Population Figures

IRS Notice 2021-19, provides resident population figures necessary to determine the 2021 private activity bond volume cap and the population-based component of the Low Income Housing Tax Credit ceiling.

HUD Mortgagee Letter 2021-05

On February 16, HUD published, with immediate effect, Mortgagee Letter 2021-05. ML 2021-05 extends the foreclosure and eviction moratoriums for FHA-insured mortgages until June 30, 2021, in addition...