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Rule packs

Layered, versioned and independently deployable — 50-state coverage

Active rules

4,017

Across all layers

State packs

50

8 certified, 42 baseline

Versions in force

63

Superseded versions retained

211

Never deleted — findings cite the version of record

Resolution order

Each layer may tighten, never loosen, the layer above it

  1. Core engine

    Federal statute & HUD regulation — IRC §42, 24 CFR 5 / 92, Handbook 4350.3

    118

  2. State plugin

    QAP and state agency requirements (THDA, DCA, TDHCA, TCAC…)

    358

  3. County plugin

    MTSP income limits, utility allowance schedules, HOME rents

    3,142

  4. PHA plugin

    Payment standards, minimum rent elections, flat rents

    214

  5. Property plugin

    Set-aside election, applicable fraction, unit designations

    185

Programs

  • LIHTCIRC §42

    Low-Income Housing Tax Credit — income/rent limits, set-asides, NAUR, student rule.

  • HOTMAHUD 24 CFR 5 (HOTMA §102/§104)

    Income exclusions, asset thresholds, hardship, safe harbor, interim recerts.

  • HOME24 CFR Part 92

    HOME rents, fixed/floating unit designation, annual income re-exam.

  • Section 8HUD Handbook 4350.3 / HOTMA

    Project-Based Section 8 — TTP, EIV reconciliation, deductions, interims.

State rule packs

StateAgencyRulesPropertiesStatus
TN TennesseeTHDA4662Certified
GA GeorgiaDCA4134Certified
AL AlabamaAHFA3818Certified
TX TexasTDHCA5229Certified
FL FloridaFHFC4421Certified
CA CaliforniaTCAC6115Certified
NC North CarolinaNCHFA396Review
OH OhioOHFA370Review

Remaining 42 states run the federal baseline pack; state-specific overlays are certified on demand.

LIHTC-001v4.2LIHTCcore layer

Income eligibility at move-in

Annual gross income must not exceed the elected AMI set-aside limit for household size.

Authority
IRS
Citation
IRC 42(g)(1)
Effective
2026-04-01
Expires
—
LIHTC-002v4.2LIHTCcore layer

Gross rent limit

Tenant rent + utility allowance ≤ 30% of the imputed income limit for the unit tier.

Authority
IRS
Citation
IRC 42(g)(2)
Effective
2026-04-01
Expires
—
LIHTC-004v3.1LIHTCcore layer

Next Available Unit Rule

Recert income > 140% of limit triggers NAUR on the next comparable or smaller vacancy.

Authority
IRS
Citation
IRC 42(g)(2)(D)
Effective
2025-01-01
Expires
—
LIHTC-005v2.6LIHTCcore layer

Student status exception

All-full-time-student households are ineligible absent one of five documented exceptions.

Authority
IRS
Citation
IRC 42(i)(3)(D)
Effective
2024-07-01
Expires
—
HOTMA-101v2.0HOTMAcore layer

Net family asset threshold

Households with net assets over the indexed threshold ($102,000 for 2026) are ineligible.

Authority
HUD
Citation
24 CFR 5.618(a)
Effective
2026-01-01
Expires
—
Supersedes
HOTMA-101 v1.4
HOTMA-104v2.0HOTMAcore layer

Asset imputation safe harbor

Assets ≤ $50,000 (indexed) may be self-certified; imputation is not required.

Authority
HUD
Citation
24 CFR 5.609(a)(2)
Effective
2026-01-01
Expires
—
HOTMA-208v2.1HOTMAcore layer

Medical expense deduction threshold

Unreimbursed medical expenses deductible above 10% of annual income (phased from 3%).

Authority
HUD
Citation
24 CFR 5.611(a)(3)
Effective
2026-01-01
Expires
—
Supersedes
HOTMA-208 v1.2
HOTMA-311v1.3HOTMAcore layer

Hardship exemption determination

Phase-in relief where the deduction change increases TTP beyond the hardship trigger.

Authority
HUD
Citation
24 CFR 5.611(c)
Effective
2025-07-01
Expires
—
HOTMA-402v1.1HOTMAcore layer

Over-income monitoring (200% limit)

Two consecutive years above 200% of the income limit requires termination or market conversion.

Authority
HUD
Citation
24 CFR 5.618(c)
Effective
2025-01-01
Expires
—
HOTMA-505v1.0HOTMAcore layer

EIV reconciliation

EIV income report must be reconciled to certified income within 90 days of the effective date.

Authority
HUD
Citation
HUD Handbook 4350.3 Ch. 9
Effective
2025-01-01
Expires
—
HOME-021v3.0HOMEcore layer

HOME rent limit (High/Low)

HOME-assisted unit rents must not exceed the applicable High or Low HOME rent.

Authority
HUD
Citation
24 CFR 92.252
Effective
2026-06-01
Expires
—
HOME-034v2.2HOMEcore layer

Annual income re-examination

Income must be re-examined annually using the definition elected by the PJ.

Authority
HUD
Citation
24 CFR 92.203
Effective
2025-01-01
Expires
—
PBS8-012v5.0PBS8core layer

Total Tenant Payment calculation

TTP is the greatest of 30% adjusted monthly income, 10% monthly income, or the minimum rent.

Authority
HUD
Citation
24 CFR 5.628
Effective
2026-01-01
Expires
—
Supersedes
PBS8-012 v4.3
PBS8-031v2.0PBS8core layer

Interim recertification trigger

Income decreases must be processed; increases under $2,400/yr need not trigger an interim.

Authority
HUD
Citation
24 CFR 5.657(c)
Effective
2026-01-01
Expires
—
TN-QAP-07v1.4LIHTCstate layer

THDA average income documentation

Tennessee requires unit-level AMI designation letters retained in each file.

Authority
THDA
Citation
THDA QAP §7.3
Effective
2026-01-01
Expires
—
CA-TCAC-19v2.0LIHTCstate layer

TCAC good cause eviction addendum

California requires the TCAC lease rider on every certified LIHTC file.

Authority
CA TCAC
Citation
4 CCR §10337
Effective
2025-01-01
Expires
—
TX-TDHCA-04v1.2LIHTCstate layer

TDHCA student self-certification form

Texas requires the state student self-certification in addition to the federal exception test.

Authority
TDHCA
Citation
TDHCA Compliance Manual Ch. 5
Effective
2025-03-01
Expires
—