Sr. No
Name of State
Questions
Answer
Calculate child support based on payments received?
Yes
Have state required forms been revised?
Yes
If yes, list revised forms:
Tenant Income Certification
Adopt all newly defined income exclusions?
Exclude non-necessary personal property with a combined value of $50,000 or less?
Allow use of "Current" value for checking accounts?
Allow use of 2 pay stubs?
Calculate child support based on payments received?
Adopt new guidance regarding financial assistance (assess for all households)?
List here any HOTMA policies that will NOT be implemented:
Comments:
Delaware is not permitting implementation yet, in the process of updating their manual.
Adopt new guidance regarding financial assistance (assess for all households)?
Yes
Implementation Permitted on 1/1/2024?
Yes
REQUIRED Implementation Date:
1/1/2025
Have state required forms been revised?
PENDING
If yes, list revised forms:
PENDING
Adopt all newly defined income exclusions?
Yes
Exclude non-necessary personal property with a combined value of $50,000 or less?
Yes
Allow use of "Current" value for checking accounts?
Yes
Allow use of 2 pay stubs?
Yes
Calculate child support based on payments received?
Yes
Adopt new guidance regarding financial assistance (assess for all households)?
Yes
List here any HOTMA policies that will NOT be implemented:
2 pay stubs unclear. Still require documentation of efforts to get an EV first.
List here any HOTMA policies that will NOT be implemented:
None
Comments:
None
Implementation Permitted on 1/1/2024?
REQUIRED Implementation Date:
Have state required forms been revised?
If yes, list revised forms:
Adopt all newly defined income exclusions?
Exclude non-necessary personal property with a combined value of $50,000 or less?
Allow use of "Current" value for checking accounts?
Allow use of 2 pay stubs?
Comments:
None
Calculate child support based on payments received?
Adopt new guidance regarding financial assistance (assess for all households)?
List here any HOTMA policies that will NOT be implemented:
Comments:
Implementation Permitted on 1/1/2024?
Yes
REQUIRED Implementation Date:
1/1/2024
Have state required forms been revised?
Yes
Adopt all newly defined income exclusions?
Yes
Exclude non-necessary personal property with a combined value of $50,000 or less?
Yes
Implementation Permitted on 1/1/2024?
Yes
Allow use of "Current" value for checking accounts?
Yes
Allow use of 2 pay stubs?
Yes
Calculate child support based on payments received?
Yes
Adopt new guidance regarding financial assistance (assess for all households)?
Yes
List here any HOTMA policies that will NOT be implemented:
None
Comments:
None
Implementation Permitted on 1/1/2024?
REQUIRED Implementation Date:
Have state required forms been revised?
If yes, list revised forms:
REQUIRED Implementation Date:
1/1/2025
Adopt all newly defined income exclusions?
Exclude non-necessary personal property with a combined value of $50,000 or less?
Allow use of "Current" value for checking accounts?
Allow use of 2 pay stubs?
Calculate child support based on payments received?
Adopt new guidance regarding financial assistance (assess for all households)?
List here any HOTMA policies that will NOT be implemented:
Comments:
12/21/23: IFA will release a revised manual and forms in 2024 that will include HOTMA and AIT updates. It is IFA’s intent to allow owners and managers all of 2024 to implement these changes once they are available.
Implementation Permitted on 1/1/2024?
REQUIRED Implementation Date:
Have state required forms been revised?
PENDING
Have state required forms been revised?
If yes, list revised forms:
Adopt all newly defined income exclusions?
Exclude non-necessary personal property with a combined value of $50,000 or less?
Allow use of "Current" value for checking accounts?
Allow use of 2 pay stubs?
Calculate child support based on payments received?
Adopt new guidance regarding financial assistance (assess for all households)?
List here any HOTMA policies that will NOT be implemented:
Comments:
If yes, list revised forms:
PENDING
Implementation Permitted on 1/1/2024?
REQUIRED Implementation Date:
Have state required forms been revised?
If yes, list revised forms:
Adopt all newly defined income exclusions?
Exclude non-necessary personal property with a combined value of $50,000 or less?
Allow use of "Current" value for checking accounts?
Allow use of 2 pay stubs?
Calculate child support based on payments received?
Adopt new guidance regarding financial assistance (assess for all households)?
Adopt all newly defined income exclusions?
Yes
List here any HOTMA policies that will NOT be implemented:
Comments:
12/12/2023: IHDA has not completed our HOTMA updates. A management bulletin will be issued when updates are complete and posted to our website.
Implementation Permitted on 1/1/2024?
Yes
REQUIRED Implementation Date:
1/1/2024
Have state required forms been revised?
Yes
Adopt all newly defined income exclusions?
Yes
Exclude non-necessary personal property with a combined value of $50,000 or less?
Yes
Allow use of "Current" value for checking accounts?
Yes
Allow use of 2 pay stubs?
Yes
Exclude non-necessary personal property with a combined value of $50,000 or less?
Yes
Calculate child support based on payments received?
Yes
Adopt new guidance regarding financial assistance (assess for all households)?
Yes
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State
Implementations
Status
Minnesota
Exclude non-necessary personal property with a combined value of $50,000 or less?
Minnesota
Allow use of "Current" value for checking accounts?
Minnesota
Allow use of 2 pay stubs?
Minnesota
Calculate child support based on payments received?
Minnesota
Adopt new guidance regarding financial assistance (assess for all households)?
Minnesota
List here any HOTMA policies that will NOT be implemented:
Missouri
Implementation Permitted on 1/1/2024?
Yes
Missouri
REQUIRED Implementation Date:
1/1/2024
Missouri
Have state required forms been revised?
Yes
Missouri
Adopt all newly defined income exclusions?
Yes
Missouri
Exclude non-necessary personal property with a combined value of $50,000 or less?
Yes
Missouri
Allow use of "Current" value for checking accounts?
Yes
Missouri
Allow use of 2 pay stubs?
Yes, BUT still required to make efforts to obtain an EV prior to using pay stubs.
Missouri
Calculate child support based on payments received?
Yes
Missouri
Adopt new guidance regarding financial assistance (assess for all households)?
Yes
Alaska
REQUIRED Implementation Date:
1/1/2025
Arkansas
Adopt all newly defined income exclusions?
Missouri
List here any HOTMA policies that will NOT be implemented:
None
Missouri
Comments:
None
Mississippi
Implementation Permitted on 1/1/2024?
Mississippi
REQUIRED Implementation Date:
Mississippi
Have state required forms been revised?
Mississippi
If yes, list revised forms:
Mississippi
Adopt all newly defined income exclusions?
Mississippi
Exclude non-necessary personal property with a combined value of $50,000 or less?
Mississippi
Allow use of "Current" value for checking accounts?
Mississippi
Allow use of 2 pay stubs?
Arkansas
Exclude non-necessary personal property with a combined value of $50,000 or less?
Mississippi
Calculate child support based on payments received?
Mississippi
Adopt new guidance regarding financial assistance (assess for all households)?
Mississippi
List here any HOTMA policies that will NOT be implemented:
Mississippi
Comments:
MHC is currently devising policy related to HOTMA and will publish a Program Bulletin once completed.
Montana
Implementation Permitted on 1/1/2024?
Montana
REQUIRED Implementation Date:
1/1/2025
Montana
Have state required forms been revised?
Montana
If yes, list revised forms:
Montana
Adopt all newly defined income exclusions?
Montana
Exclude non-necessary personal property with a combined value of $50,000 or less?
Considering
Arkansas
Allow use of "Current" value for checking accounts?
Montana
Allow use of "Current" value for checking accounts?
Montana
Allow use of 2 pay stubs?
Montana
Calculate child support based on payments received?
Montana
Adopt new guidance regarding financial assistance (assess for all households)?
Montana
List here any HOTMA policies that will NOT be implemented:
Montana
Comments:
At this time only considering change to Under 5k, extending to Under 50k. State agency doesn't feel it affects LIHTC regulation greatly.
North Carolina
Implementation Permitted on 1/1/2024?
Yes
North Carolina
REQUIRED Implementation Date:
IC 1/1/2024, AR 4/1/2024
North Carolina
Have state required forms been revised?
Yes-PENDING TIC
Arkansas
Allow use of 2 pay stubs?
NO, 2 months required
North Carolina
Adopt all newly defined income exclusions?
Yes
North Carolina
Exclude non-necessary personal property with a combined value of $50,000 or less?
Yes
North Carolina
Allow use of "Current" value for checking accounts?
Yes
North Carolina
Allow use of 2 pay stubs?
Yes
North Carolina
Calculate child support based on payments received?
Yes
North Carolina
Adopt new guidance regarding financial assistance (assess for all households)?
Yes
North Carolina
List here any HOTMA policies that will NOT be implemented:
None
North Carolina
Comments:
None
North Dakota
Implementation Permitted on 1/1/2024?
North Dakota
REQUIRED Implementation Date:
Arkansas
Calculate child support based on payments received?
NO, child support must always be verified through child support enforcement
North Dakota
Have state required forms been revised?
North Dakota
If yes, list revised forms:
North Dakota
Adopt all newly defined income exclusions?
North Dakota
Exclude non-necessary personal property with a combined value of $50,000 or less?
North Dakota
Allow use of "Current" value for checking accounts?
North Dakota
Allow use of 2 pay stubs?
North Dakota
Calculate child support based on payments received?
North Dakota
Adopt new guidance regarding financial assistance (assess for all households)?
North Dakota
List here any HOTMA policies that will NOT be implemented:
North Dakota
Comments:
Arkansas
Adopt new guidance regarding financial assistance (assess for all households)?
Nebraska
Implementation Permitted on 1/1/2024?
Nebraska
REQUIRED Implementation Date:
Nebraska
Have state required forms been revised?
Nebraska
If yes, list revised forms:
Nebraska
Adopt all newly defined income exclusions?
Nebraska
Exclude non-necessary personal property with a combined value of $50,000 or less?
Nebraska
Allow use of "Current" value for checking accounts?
Nebraska
Allow use of 2 pay stubs?
Nebraska
Calculate child support based on payments received?
Nebraska
Adopt new guidance regarding financial assistance (assess for all households)?
Arkansas
List here any HOTMA policies that will NOT be implemented:
Nebraska
List here any HOTMA policies that will NOT be implemented:
Nebraska
Comments:
We are still reviewing and making decisions on HOTMA and will let property managers/owners know as soon as decisions have been made.
New Hampshire
Implementation Permitted on 1/1/2024?
New Hampshire
REQUIRED Implementation Date:
New Hampshire
Have state required forms been revised?
New Hampshire
If yes, list revised forms:
New Hampshire
Adopt all newly defined income exclusions?
New Hampshire
Exclude non-necessary personal property with a combined value of $50,000 or less?
New Hampshire
Allow use of "Current" value for checking accounts?
New Hampshire
Allow use of 2 pay stubs?
Arkansas
Comments:
We are not implementing HOTMA until 1/1/2025. IRS still hasn’t made ruling on the Under $50,000 to my knowledge. State is still reviewing whether or not all HOTMA changes will be implemented.
New Hampshire
Calculate child support based on payments received?
New Hampshire
Adopt new guidance regarding financial assistance (assess for all households)?
New Hampshire
List here any HOTMA policies that will NOT be implemented:
New Hampshire
Comments:
Absent IRS guidance, we are planning to implement HOTMA consistent with HUD CPD (for the HOME and HTF programs).
New Jersey
Implementation Permitted on 1/1/2024?
New Jersey
REQUIRED Implementation Date:
New Jersey
Have state required forms been revised?
State Implementation Status