Relief from Certain Low Income Housing Credit Requirements Due to Presidential Declaration of a Major Disaster


On August 25, 2017, President Trump declared Hurricane Harvey a major disaster. The Federal Emergency Management Agency (FEMA) has designated 39 Texas counties as major disaster areas eligible for Individual Assistance. On September 7, 2017, President Trump declared Hurricane Irma a major disaster for the U.S. Virgin Islands, on September 10, 2017, for Florida and Puerto Rico, and on September 15, 2017 for Georgia. FEMA has designated St. John and St. Thomas in the U.S. Virgin Islands, four counties in Puerto Rico, 16 counties in Florida, and 3 counties in Georgia as major disaster areas eligible for Individual Assistance.

Under Revenue Procedure 2014-49, the IRS provides housing tax credit owners temporary relief from income requirements for individuals displaced by a major disaster. Households are eligible for emergency housing in Housing Tax Credit (HTC) properties if their principal residence was located in an area eligible for Individual Assistance. Owners and managers of Low Income Housing Tax Credit (LIHTC) properties who wish to provide temporary emergency housing to displaced residents must have written approval from the Nebraska Investment Finance Authority.

Review the list of eligible counties here:
U.S. Virgin Islands:
Puerto Rico:

Owners who would like to provide emergency temporary housing must complete the Owner Request to Provide Emergency Housing form that is found on NIFA's website.

Unless your written policies and procedures provide a preference for households displaced by presidentially declared disasters, you may not skip over households on your waiting list to provide emergency housing. Likewise, you may not displace existing households in order to provide emergency housing. Owners that are approved to provide emergency housing must use the Displaced Household Affidavit for each displaced household. The form can be found on NIFA’s website.

Units leased as emergency housing are subject to the LIHTC program rent limits. The Revenue Procedure 2014-49 allows units to be used on a transient basis and relieves the owner and household from providing evidence of income eligibility. The emergency relief period ends one year from the date of the major disaster declaration. After this date, displaced households that cannot document eligibility for the HTC program cannot occupy program units.

Please review Revenue Procedure 2014-49 carefully and in its entirety to avoid noncompliance. If you have any questions, please contact NIFA’s Compliance staff at

*This waiver of restrictions applies to the LIHTC rules only. Developments financed with HOME, CDBG or other funds must continue to meet those program requirements.

Tenant Compliance Forms

Affidavit of Displacement
Addendum to Lease
Self Certification of Income
Owner Request to Provide Emergency Housing