HERA Imposed Low-Income Housing Tax Credit Data Collection Requirements

HERA Imposed Low-Income Housing Tax Credit Data Collection Requirements



Section 2002 of the Housing and Economic Recovery Act (HERA) of 2008 requires HUD to collect certain data for low-income housing tax credit tenants. According to HERA, states are required to submit demographic data including race, disability status, and partial Social Security numbers for each person residing in low-income housing tax credit-financed units on Dec. 31 of the previous year. Specifically, they are required to collect the following data:

  • Race;

  • Ethnicity;

  • Family composition;

  • Age;

  • Income;

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