At a Glance: LIHTC Data Collection Requirements

Section 2002 of the Housing and Economic Recovery Act (HERA) of 2008 requires the U.S. Department of Housing and Urban Development (HUD) to collect the following data for low-income housing tax credit tenants:

• Race
• Ethnicity
• Family composition
• Age
• Income
• Use of Section 8 (or similar) rental assistance
• Disability status
• Monthly rental payment

(For more information, see Staying on Top of HERA: A Review of Key Provisions Impacting Compliance, sidebar #5.)