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Below are some resources that include program updates from the IRS, HUD, and HERA.

Resources

Housing and Economic Recovery Act of 2008, HERA 3221; Section 42

Housing and Economic Recovery Act of 2008, HERA 3221; Section 42 Utility Allowance Regulations Update (26 CFR, Part 1)

CFR 1.42

HUD Handbook 4350.3; Chapter #5

IRC Section 42

Revised 8823 Guide - updated January 2011