Resource Center

Looking for talking points or FAQs to prepare for a meeting on Capitol Hill? A copy of NCSHA’s annual Factbook? Housing research and analysis? A presentation from a recent conference to share with a colleague? A reference guide for Housing Credit, HOME, MRBs, or Section 8 program administration? You’ve come to the right place: The NCSHA Resource Center is your source for this important information and much more. Refer to the right sidebar to see resource categories or use the search bar to search resources by topic.

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Emergency Housing Assistance Updates

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...

HUD Memorandum on Fair Housing Act Enforcement to Bar Sexual Orientation, Gender Identity Discrimination

On February 11, 2021, the U.S. Department of Housing and Urban Development's Office of Fair Housing and Equal Opportunity issued this memorandum stating that HUD interprets the Fair Housing Act to bar discrimination on the basis of sexual orientation and gender identity and directing HUD offices and recipients of HUD funds to enforce the act accordingly.

FHFA Extension of Foreclosure, REO Eviction Moratoriums and COVID-19 Forbearance Period

On February 9, 2021, the Federal Housing Finance Agency issued this press release announcing Fannie Mae and Freddie Mac are extending the moratoriums on single-family foreclosures and real estate owned evictions until March 31, 2021. The press release also announces that borrowers who have a mortgage backed by Fannie Mae or Freddie Mac and who are on a COVID-19 forbearance plan as of February 28 may be eligible for an additional forbearance extension of up to three months.