Who has the discretion regarding citizenship requirements for LIHTC tenants?

The owner has the discretion regarding citizenship requirements for Low-Income Housing Tax Credit (LIHTC) tenants because they are responsible for the implementation of housing policies within their properties. The owner must adhere to federal guidelines, but they have the authority to determine how these guidelines are applied, including establishing criteria related to citizenship status in the context of their tenant selection process. This discretion allows owners to make decisions in alignment with their operational practices, while still complying with requirements set forth by the Internal Revenue Service (IRS) and the Department of Housing and Urban Development (HUD).

In contrast, other entities such as state governments, housing authorities, or tenant committees do not have this level of authority regarding the discretion of citizenship requirements. While state governments may set broader housing policies or regulations, it is ultimately the owner who applies these within their specific properties. Housing authorities typically serve in regulatory or administrative capacities and do not have the direct role of determining citizenship requirements for LIHTC tenants. Meanwhile, tenant committees may provide input or voice concerns but do not hold the authority to dictate policies related to citizenship.