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federalUnited StatesLow-Income Housing Tax Creditutility_allowance
One tenant receiving RHS rental assistance puts every rent-restricted unit in the building on the RHS allowance
lihtc.ua.rhs_tenant_assistance_governs_the_whole_building · v1.0.0
If any tenant in a building receives RHS rental assistance payments, the applicable utility allowance for all rent-restricted units in that building is the applicable RHS utility allowance -- including units occupied by tenants who receive HUD rental assistance rather than RHS assistance. The trigger is a fact about a single household, and its effect is building-wide, so an owner who reads the allowance off a PHA schedule for the rest of the building is out of compliance for every one of those units.
This rule and lihtc.ua.rhs_assisted_building_uses_the_rhs_method reach the same allowance by different routes, and both can be false while a building is still off the open menu, so the applicability facts have to be gathered separately. A building can have no RHS loan at all and still land here because one household carries an RHS rental assistance payment.
- 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)(2)
- Guide for Completing Form 8823, Low-Income Housing Credit Agencies Report of Noncompliance or Building DispositionPub. 5913 (1-2024), Category 11m, A. Definition, (1), second bullet