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
Notice FR-5417-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.