Student rules under 142(d) are the rules of section 42(i)(3)(D) applied by analogy, not the narrower rule the regulation states

bond.student_status.rules_similar_to_section_42 · v1.0.0

Section 142(d)(2)(C) provides that rules similar to the rules of section 42(i)(3)(D) apply for purposes of section 142(d). Section 42(i)(3)(D) does not disqualify students individually; it lists the circumstances in which occupancy by students does not cause a unit to fail: a student receiving assistance under title IV of the Social Security Act, a student formerly in the care and placement responsibility of a State foster care agency, a student enrolled in a qualifying job training programme, or a household consisting entirely of full-time students who are single parents with children (none of them a dependent of another individual other than a parent) or who are married and file a joint return. The predecessor regulation at 1.103-8(b)(8)(v) states a much narrower rule - all-student households qualify only where one of them may file a joint return - which is the pre-1986 formulation. An operator who applies the regulation's sentence rather than the statute's cross-reference will wrongly disqualify a single-parent student household and a foster-care alumnus.

Confidence

high

Effective from

1986-10-22

Last reviewed

2026-08-30