Housing Credit Agencies

Housing Credit Agencies List

This document provides the list of qualified Housing Credit Agencies (HCAs) as defined under Section 42 of the Internal Revenue Code of 1986 (IRC), which HUD has notified and confirmed being qualified to perform subsidy layering reviews in accordance with the requirements of Section 2835(a)(1)(M)(i) of the Housing and Economic Recovery Act of 2008 (HERA), which was published on November 24, 2008.

Public Housing Agencies and other related parties must refer to the FR Notice FR-6359-N-01 for the guidelines HCAs must use in conducting subsidy layering reviews for projects combining other forms of government assistance and Section 8 project-based voucher assistance.