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federalUnited StatesLow-Income Housing Tax Creditutility_allowance
A unit occupied by a tenant with HUD rental assistance takes the PHA Section 8 Existing Housing allowance
lihtc.ua.hud_assisted_tenant_uses_the_pha_section_8_schedule · v1.0.0
In a building that is neither RHS-assisted nor HUD-regulated and has no tenant receiving RHS tenant assistance, the applicable utility allowance for any rent-restricted unit occupied by a tenant receiving HUD rental assistance payments is the applicable Public Housing Authority utility allowance established for the Section 8 Existing Housing Program. This is a UNIT-level branch, not a building-level one: in the same building, an assisted household's unit takes the PHA schedule while the remaining rent-restricted units fall through to 1.42-10(b)(4)(ii). The estimate methods in 1.42-10(b)(4)(ii)(B) through (E) are not available for these units.
A change in household circumstance can move a single unit onto and off this branch mid-year without anything about the building changing.
- Confidence
- high
- Effective from
- 2008-07-29
- Last reviewed
- 2026-08-31
Citations
All sources verified within 1 day- Utility allowances26 CFR 1.42-10(b)(4)(i)
- Utility allowances26 CFR 1.42-10(b)(4)(ii)(A), last sentence
- Section 8 Tenant-Based Assistance: Housing Choice Voucher Program24 CFR 982.517(b)(1)(ii)