Cal. Code Regs. Tit. 4, § 10302 - Definitions
(a) Accessible Housing Unit(s). Includes
"Housing Units with Mobility Features" and "Housing Units with Hearing/Vision
Features."
(b) Adaptive Reuse.
Adaptive Reuse means retrofitting and repurposing of existing buildings that
create new residential rental units, and expressly excludes any project that
involves rehabilitation of any construction affecting existing residential
units. Adaptive Reuse may include retrofitting and repurposing of existing
hotels or motels if the hotel or motel is not currently a place of residence
for the occupants, and/or sites that received a Project Homekey
allocation.
(c) AHP. The Affordable
Housing Program of the Federal Home Loan Bank.
(d) Allocation. The certification by the
Committee of the amount of Federal, or Federal and State, Credits awarded to
the applicant for purposes of income tax reporting to the IRS and/or the
California Franchise Tax Board ("FTB").
(e) Alternative Accessibility Standards or
"HUD Deeming Memo," HUD-2014-0042-001. The Alternative accessibility standard
for accessibility in the U.S. Department of Housing and Urban Development's
(HUD) notice at 70 Fed. Reg. 29,671 (May 23, 2014,) when used in conjunction
with the requirements of 24 Code of Federal Regulations (C.F.R.) part 8 and 28
CFR part 35, including the 2010 Standards for Accessible Design (2010 ADAS) (
28 C.F.R. part 35.104 ), available at
https://www.ada.gov/law-and-regs/design-standards/2010-stds/.
(f) Applicable Credit Percentage. The monthly
rate, published in IRS revenue rulings pursuant to IRC Section
42(b)(1), applicable to the
Federal Program for purposes of calculating annual Tax Credit
amounts.
(g) Area Median Income or
AMI. HUD developed income limits based on median family income estimates and
fair market rent area definitions for each metropolitan area, parts of some
metropolitan areas, and each non-metropolitan area, published annually on the
CTCAC website.
(h) At-Risk of
Homelessness. The condition experienced by people defined as "at risk of
homelessness" in 24 CFR
Section 91.5 or
578.3.
(i) Bath or bathroom. A bath or bathroom must
be equipped with an exhaust fan, a toilet, a sink, a shower or bathtub, and a
receptacle outlet.
(j) Bedroom. A
bedroom be at least 70 square feet, must include an interior door, a closet or
free-standing wardrobe provided by the project owner, and at least one
receptacle outlet.
(k) Capital
Needs Assessment or CNA. The physical needs assessment report required for all
rehabilitation projects, described in Section
10322(h)(26)(B).
(l) CDLAC. The California Debt Limit
Allocation Committee or its successor.
(m) Certified Access Specialist or CASp. Any
individual currently holding a valid certification of certified access
specialist pursuant to subchapter 2.5 of title 21 of the California Code of
Regulations (C.C.R.).
(n)
Chairperson. The Chairperson of the California Tax Credit Allocation
Committee.
(o) Chronic Homelessness
or Chronically Homeless. The condition experienced by people defined as
"chronically homeless" in 24
CFR Sections 91.5 or
578.3 and includes individuals and
families:
(1) Residing in a place not meant
for human habitation, emergency shelter, or safe haven, after experiencing
Chronic Homelessness and subsequently residing in a Low-Income Unit within the
last year;
(2) Residing in
transitional housing after experiencing Chronic Homelessness; or
(3) Residing in an existing Low-Income Unit
being rehabilitated with financial assistance from a state housing agency or
being replaced by a project receiving financial assistance from a state housing
agency provided that upon occupancy, the individual or family was experiencing
Chronic Homelessness.
(p)
Committee. The California Tax Credit Allocation Committee ("CTCAC") or its
successor.
(q) Community
Foundation. A local foundation organized as a public charity under section
509(a)(1) of the Internal
Revenue Code.
(r) Compliance
Period. That period defined by IRC Section
42(i)(1) and modified by R
& T Code Section
12206(h), and
further modified by the provisions of these regulations.
(s) Credit(s). Housing Tax Credit(s), or Tax
Credit(s).
(t) Credit Ceiling. The
amount specified in IRC Section
42(h)(3)(C) for Federal
Program purposes (including the unused credits from the preceding calendar
year, the current year's population based credits, returned credits and
national pool credits), and in R & T Code Section
17058(g) for State
Program purposes.
(u) CTCAC.
California Tax Credit Allocation Committee.
(v) Developer Fee. All Funds paid at any time
as compensation for developing the proposed project, to include all processing
agent fees, developer overhead and profit, construction management oversight
fees if provided by the developer, personal guarantee fees, syndicator
consulting fees, and reserves in excess of those customarily required by
multi-family housing lenders.
(w)
Development Team. The group of professionals identified by the applicant to
carry out the development of a Tax Credit project, as identified in the
application pursuant to subsection
10322(h)(5).
(x) Disability. Has the same meaning as
"disability" in the Americans with Disabilities Act (ADA) at 42 United States
Code (U.S.C.) section
12102 or the California Fair
Employment and Housing Act (FEHA) at Government Code (Gov. Code) section 12926
and C.C.R., title 2, section
14020.
(y) Eligible Project. A proposed 9% Tax
Credit project that has met all of the Basic Threshold Requirements and
Additional Threshold Requirements described in Sections
10325(f) and (g)
below.
(z) Executive Director. The
executive director of the California Tax Credit Allocation Committee.
(aa) Fair Housing Law(s). Including the
California FEHA (Gov. Code, § 12900 et seq.); 2 C.C.R. §
12005 et seq.); the Unruh Civil
Rights Act (Unruh Act) (Civ. Code, § 51 et seq.); Gov. Code section
11135 and
2 C.C.R. §
14000 et seq. (the prohibition of discrimination in state-funded programs);
Gov. Code section
8899.50
(the duty to affirmatively further fair housing); California's Housing Element
Law (Gov. Code, § 65583 et seq.); the Disabled Person Act (Civ. Code § 5, et
seq.), Title VI of the Civil Rights Act of 1964 (42 U.S.C. §
2000d et
seq.); the Americans with Disabilities Act of 1990 (ADA) (42 U.S.C. §
12101 et
seq.); the Fair Housing Act (FHA) and amendments (42 U.S.C. §
3601 et
seq.); the Fair Housing Amendments Act of 1988; Section
504 of the Rehabilitation Act of
1973 (29 U.S.C. §
794); the Architectural Barriers Act of 1968
(42 U.S.C. §
4151 et seq.); the Age Discrimination Act of
1975 (42 U.S.C. §§
6101--
6107); and all federal and state
regulations implementing these laws.
(bb) Farmworker. An individual who derives,
or prior to retirement or disability derived, a substantial portion of their
income as an agricultural employee as defined in subdivision (b) of Section
1140.4 of the
Labor Code.
(cc) Farmworker
Housing. A development of permanent housing in which at least 50 percent of the
units are available to, and occupied by, farmworkers and their households. The
Committee may permit an owner to temporarily house non farmworkers in vacant
units in the event of a disaster or other critical occurrence. However, such
emergency shelter shall only be permitted if there are no pending qualified
farmworker household applications for residency.
(dd) Federally Subsidized. As defined by IRC
Section 42(i)(2).
(ee) Federal Credit. The Tax Credit for
low-income rental housing provided under IRC Section
42 and implemented in California by the
Committee.
(ff) Financial
Feasibility. As required by IRC Section
42(m)(2), and further
defined by these regulations in Section
10327.
(gg) FTB. State of California Franchise Tax
Board.
(hh) Gross Rent. Gross rent
has the same meaning as "gross rent" in
26 U.S.C. section
42, subdivision (g)(2).
(ii) Hard construction costs. The amount of
the construction contract, excluding contractor profit, general requirements
and contractor overhead.
(jj)
High-Rise Project(s). A project which applies for a Credit reservation pursuant
to Section 10325 in which 100 percent (100%)
of the residential units are Tax Credit Units and for which the project
architect has certified concurrently with the submission of an application to
the Committee that (1) one or more of the buildings in the project would have
at least six stories; and (2) the construction period for the project is
reasonably expected to be in excess of 18 months.
(kk) Homeless or Homelessness. The condition
of individuals or households who meet the definition of "homeless" in HUD
regulation, 24 CFR parts 91.5 or 578.3 and includes:
(1) Individuals or families subject to a
Continuum of Care (CoC) emergency transfer plan;
(2) Individuals or families receiving or who
received Supportive Services or rental subsidies administered by a CoC or other
program(s) for people experiencing homelessness, including a public housing
authority's shelter plus care program or SRO Moderate Rehabilitation Program;
and
(3) Individuals or families of
a development undergoing rehabilitation with Tax Credits, or being replaced by
a Tax Credit-funded property, shall be deemed to qualify under this definition
if they qualified upon initial occupancy.
(4) Individuals defined as Chronically
Homeless herein.
(5) People at-risk
of homelessness referred to fill a Low-Income Unit vacancy through a local CES
consistent with Section 10336(b)(2)(B)(ii).
(ll) Housing and Accessibility Requirements.
Include California Building Code (CBC) Chapters 11 A and B; the Fair Housing
Act (FHA) (42 U.S.C. §
3601 et seq.; 24 C.F.R. part 100 ) the ANSI
A117.11986 design and construction standard incorporated by reference at 24
C.F.R. part 100.201a ; the ADA (42 U.S.C. §
12101 et seq.; 28
C.F.R. part 35 (Title 11) and part 36 (Title III)) the Uniform Federal
Accessibility Standards (UFAS) at 24 C.F.R. 40, or, in the alternative, the
Alternative Accessibility Standards (as defined in (e)) when used with the 2010
ADAS and CBC 11 B; the Department of Agriculture Regulations for Rural Housing
Programs ( 7 CFR 15b ); and all federal and state regulations implementing
these laws.
(mm) Housing First. Has
the same definition as "Housing First" in Welfare and Institutions (WIC) Code
section 8255.
(nn) Housing Unit
with Mobility Features. A housing unit located on an accessible route and
compliant with 24 C.F.R. part 8.22, CBC Ch. 11B, Division 4 and Sections 809.2
through 809.4, and all applicable provisions of UFAS or comparable provisions
of the Alternative Accessibility Standard, including but not limited to
Sections 809.2 through 809.4 of the 2010 ADAS. A Housing Unit with Mobility
Features can be approached, entered, and used by persons with mobility
disabilities, including individuals who use wheelchairs.
(oo) Housing Unit with Hearing/Vision
Features. A housing unit compliant with 24 C.F.R. part 8.22, CBC Ch. 11B,
including Section 809.5, and all applicable provisions of UFAS or comparable
provisions of the Alternative Accessibility Standard, including but not limited
to Section 809.5 of the 2010 ADAS.
(pp) Hybrid project or development. A new
construction development constructed with separate 9% and 4% Federal Credit
Allocations. The development must meet the conditions set forth in Section
10325(c)(9)(A).
(qq) IRS. United States Internal Revenue
Service.
(rr) Local Development
Impact Fees. The amount of impact fees, mitigation fees, or capital facilities
fees imposed by municipalities, county agencies, or other jurisdictions such as
public utility districts, school districts, water agencies, resource
conservation districts, etc.
(ss)
Local Reviewing Agency. An agency designated by the local government having
jurisdiction that will perform evaluations of proposed projects in its locale
according to criteria set forth by the Committee.
(tt) Low-Income Unit. As defined by IRC
Section 42(i)(3).
(uu) Market-Rate Unit. A unit other than a
Tax Credit Unit as defined by these regulations.
(vv) Multifamily Housing Program or MHP.
Multifamily Housing Program of California's Department of Housing and Community
Development (HCD).
(ww) "Net
Project Equity" shall mean the total sale or refinancing proceeds resulting
from a Transfer Event less the payment of all obligations and liabilities of
the owner, including any secured and unsecured related and third-party debt
thereof (including, without limitation, repayment of deferred developer fees
and repayment of any advances made by a partner to fund operating and/or
development deficits).
(xx) Net Tax
Credit Factor. The estimated or actual equity amount raised or to be raised
from a tax credit syndication or other instrument, not including syndication
related expenses, divided by the total amount of Federal and State Tax Credits
reserved or allocated to a project. The calculation must include the full
ten-year amount of Federal Tax Credits and the total amount of State Tax
Credits.
(yy) Older Adults in Need
of Supportive Services. Individuals aged 55 or older who need Supportive
Services to maintain and stabilize their housing.
(zz) Qualified Allocation Plan or QAP. The
"Low Income Housing Tax Credit Program Qualified Allocation Plan," as adopted
in regulation Sections
10300 et. seq., and in accordance
with the standards and procedures of IRC Section
42(m)(1)(B).
(aaa) Qualified CNA. ACNA for a property
subject to a Transfer Event dated within one hundred eighty (180) days of the
proposed Transfer Event which (i) meets the requirements of (a) the Fannie Mae
Multifamily Instructions for the PNA Property Evaluator, (b) Freddie Mac's
Property Condition Report requirements in Chapter 14 of the Small Balance Loan
Addendum, (c) HUD's Multifamily CNA section in Appendix 5G of the Multifamily
Accelerated Process Guide, or (d) Standard Guide for Property Condition
Assessments: Baseline Property Condition Assessment Process (ASTM Designation E
2018-08) utilizing a recognized industry standard to establish useful life
estimates for the replacement reserve analysis, and (ii) clearly sets forth (a)
the capital needs of the project for the next three (3) years (the "Short-Term
Work") and the projected costs thereof, and (b) the capital needs of the
project for the subsequent twelve (12) years (the "Long Term Work") and the
projected contributions to reserves that will be needed to accomplish that
work.
(bbb) Qualified Nonprofit
Organization. An organization that meets the requirements of IRC Section
42(h)(5), whose exempt
purposes include the development of low-income housing as described in IRC
Section 42, and which, if a State Tax Credit is
requested, also qualifies under H & S Code Section 50091.
(ccc) RHS. United States Rural Housing
Service, formerly Rural Housing and Community Development Service or RHCDS,
formerly Farmers Home Administration or FmHA
(ddd) Related Party.
(1) the sibling(s), spouse, ancestors, and
direct descendants of a person;
(2)
a person and corporation where that person owns more than 50% in value of the
outstanding stock of that corporation;
(3) two or more corporations, general
partnership(s), limited partnership(s) or limited liability corporations
connected through debt or equity ownership, in which
(A) stock is held by the same persons or
entities for
(i) at least 50% of the total
combined voting power of all classes that can vote, or
(ii) at least 50% of the total value of
shares of all classes of stock of each of the corporations or
(iii) at least 50% of the total value of
shares of all classes of stock of at least one of the other corporations,
excluding, in computing that voting power or value, stock owned directly by
that other corporation;
(B) concurrent ownership by a parent or
related entity, regardless of the percentage of ownership, or a separate entity
from which income is derived;
(C)
concurrent ownership by a parent or related entity, regardless of the
percentage of ownership, or a separate entity where a sale-leaseback
transaction provides the parent or related entity with income from the property
leased or that creates an undue influence on the separate entity as a result of
the sale-leaseback transaction;
(D)
concurrent ownership by a parent or related entity, regardless of the
percentage of ownership, of a separate entity where an interlocking directorate
exists between the parent or related entity and the separate entity.
(4) a grantor and fiduciary of any
trust;
(5) a fiduciary of one trust
and a fiduciary of another trust, if the same person is a grantor of both
trusts;
(6) a fiduciary of a trust
and a beneficiary of that trust;
(7) a fiduciary of a trust and a corporation
where more than 50% in value of the outstanding stock is owned by or for the
trust or by or for a person who is a grantor of the trust;
(8) a person or organization and an
organization that is tax-exempt under Subsection
501(c)(3) or (4) of the IRC
and that is affiliated with or controlled by that person or the person's family
members or by that organization;
(9) a corporation and a partnership or joint
venture if the same persons own more than:
(A)
50% in value of the outstanding stock of the corporation; and
(B) 50% of the capital interest, or the
profits' interest, in the partnership or joint venture;
(10) one S corporation or limited liability
corporation and another S corporation or limited liability corporation if the
same persons own more than 50% in value of the outstanding stock of each
corporation;
(11) an S corporation
or limited liability corporation and a C corporation, if the same persons own
more than 50% in value of the outstanding stock of each corporation;
(12) a partnership and a person or
organization owning more than 50% of the capital interest, or the profits'
interest, in that partnership; or
(13) two partnerships where the same person
or organization owns more than 50% of the capital interests or profits'
interests.
The constructive ownership provisions of IRC Section 267 also apply to subsections 1 through 13 above. The more stringent of regulations shall apply as to the ownership provisions of this section.
(eee) Reservation. As provided for in Health
& Safety Code Section 50199.10(e) the initial award of Tax Credits to an
Eligible project. Reservations may be conditional.
(fff) Resyndication. A project subject to an
existing tax credit regulatory agreement that is awarded an allocation of tax
credits to preserve and extend the affordability of the project.
(ggg) Rural. An area defined in H & S
Code Section 50199.21.
(hhh)
Scattered Site Project. A project in which the parcels of land are not
contiguous except for the interposition of a road, street, stream or similar
interposition.
(1) For acquisition and/or
rehabilitation projects with one pre-existing project-based Section
8 contract in effect for all the
sites, there shall be no limit on the number or proximity of sites.
(2) For acquisition and/or rehabilitation
projects with any of the following:
(A)
existing federal or state rental assistance or operating subsidies,
(B) an existing CTCAC Regulatory Agreement,
or
(C) an existing regulatory
agreement with a federal, state, or local public entity, the number of sites
shall be limited to five, unless the Executive Director approves a higher
number, and all sites shall be either within the boundaries of the same city,
within a 10-mile diameter circle in the same county, or within the same county
if no location is within a city having a population of five-hundred thousand
(500,000) or more.
(3)
For new construction projects and all other acquisition and/or rehabilitation
projects, the number of sites shall be limited to five, and all sites shall be
within a 1 mile diameter circle within the same county.
(iii) Single Room Occupancy (SRO)/Studio: A
unit that may or may not include a complete private bath and kitchen but
generally does not have a separate bedroom. A complete private bath consists of
a toilet and shower, with a vanity sink that may or may not be in the same
room. SRO units in projects with an existing regulatory agreement recorded with
CTCAC or another government agency shall be deemed having met the requirements
of an SRO/Studio. Projects containing units that do not have complete private
baths shall provide at least one bath per eight units and at least one complete
bath per floor. Common kitchen facilities shall be provided for units without
complete kitchens. CTCAC uses SRO and Studio interchangeably but recognizes
some jurisdictions may not, and the project shall comply with all local
regulations.
(jjj) Special Needs. A
housing type servicing Special Needs Population(s) and meeting the requirements
of Section 10325, subdivision
(g)(3).
(kkk) Special Needs
Population(s). One or more of the following groups who need Supportive Services
to maintain and stabilize their housing:
(1)
People with Disabilities;
(2)
At-Risk of Homelessness;
(3)
Individuals with substance use disorders;
(4) Frequent users of public health or mental
health services, as identified by a public health or mental health
agency;
(5) Individuals who are
fleeing domestic violence, sexual assault, and human trafficking;
(6) Individuals who are experiencing
Homelessness or Chronic Homelessness;
(7) Homeless youth as defined in Government
Code section
12957,
subdivision (e)(2);
(8) Families
meeting the definition of "Eligible family" under the Bringing Families Home
program at WIC section 16523, who may or may not be participating in the
program.
(9) Individuals exiting
institutional settings or at risk of placement in an institutional
setting;
(10) Older Adults in Need
of Supportive Services; or
(11)
Other specific groups with unique housing needs as determined by the Executive
Director.
(lll) State
Credit. The Tax Credit for low-income rental housing provided by the Revenue
and Taxation Code Sections
12205,
12206,
17057.5,
17058,
23610.4
and
23610.5,
including the State Farmworker Credit, formerly the Farmworker Housing
Assistance Program provided by the Revenue and Taxation Code Sections
12206,
17058,
and
23610.5
and by the Health and Safety Code Sections
50199.2
and
50199.7.
(mmm) Supportive Services. Services that
address the special needs of people served by a project necessary to assist
people obtain and maintain housing. Such services shall be consistent with the
definition of "Supportive Services" in subdivision (29) of
section
11360 of title 42 of the United States Code,
and may include social, health, educational, income support and employment
services and benefits, coordination of community building and educational
activities, individualized needs assessment, and individualized assistance with
obtaining services and benefits.
(nnn) Tax Credit Units. Low-Income Units and
manager units.
(ooo) Tax-Exempt
Bond Project. A project that meets the definition provided in IRC Section
42(h)(4).
(ppp) Tax forms. Income tax forms for
claiming Tax Credits: for Federal Tax Credits, IRS Form 8609; and, for State
Tax Credits, FTB Form 3521A.
(qqq)
"Transfer Event" shall mean (i) a transfer of the ownership of a project, (ii)
the sale or assignment of a partnership interest in a project owner and/or
(iii) the refinancing of secured debt on a project. The following shall not be
deemed a Transfer Event:
(i) the transfer of
the project or a partnership or membership interest in a project owner in which
reserves remain with the project and the debt encumbering the project is not
increased, refinanced or otherwise modified,
(ii) the refinancing of project debt which
does not increase the outstanding principal balance of the debt other than in
the amount of the closing costs and fees paid to the project lender and third
parties as transaction costs, provided that reserves remain with the project,
(iii) the replacement of a general
partner by a limited partner upon the occurrence of a default by a general
partner in accordance with partnership agreement of the project owner,
(iv) a transfer pursuant to a
foreclosure or deed in lieu of foreclosure to a non-related party,
(v) a "Subsequent Transfer" pursuant to
Section 10320(b)(4)(B)
hereof,
(vi) a transfer of the
ownership of a project subject to an existing tax credit regulatory agreement
with a remaining term of five (5) or less years if the transfer is made in
connection with a new reservation of 9% or 4% tax credits, or
(vii) the sale of a project, or the sale or
assignment of a partnership interest in a project owner, to an unrelated party
for which the parties entered into a purchase agreement prior to October 9,
2015. Notwithstanding the foregoing, the term "Transfer Event" shall be
applicable only to projects in which at least 50% of the units are Tax Credit
Units.
(rrr) Threshold
Basis Limit. The aggregate limit on amounts of unadjusted eligible basis
allowed by the Committee for purposes of calculating Tax Credit amounts. These
limits are published by CTCAC on its website, by unit size and project
location, and are based upon average development costs reported within CTCAC
applications and certified development cost reports. CTCAC staff shall use new
construction cost data from both 9 percent and 4 percent funded projects, and
shall eliminate extreme outliers from the calculation of averages. Staff shall
publicly disclose the standard deviation percentage used in establishing the
limits, and shall provide a worksheet for applicant use. CTCAC staff shall
establish the limits in a manner that seeks to avoid a precipitous reduction in
the volume of 9 percent projects awarded credits from year to year.
(sss) Tribe. A federally recognized Indian
tribe located in California, or an entity established by the tribe to undertake
Indian housing projects, including projects funded with federal Low Income
Housing Tax Credits.
(ttt) Tribal
Trust Land. Real property located within the State of California that meets
both the following criteria:
(1) is trust land
for which the United States holds title to the tract or interest in trust for
the benefit of one or more tribes or individual Indians, or is restricted
Indian land for which one or more tribes or individual Indians holds fee title
to the tract or interest but can alienate or encumber it only with the approval
of the United States.
(2) the land
may be leased for housing development and residential purposes under Federal
law.
(uuu) Waiting List.
A list of Eligible Projects approved by CTCAC following the last application
cycle of any calendar year, pursuant to Section
10325(h)
below.
(vvv) CTCAC/HCD Opportunity
Area Map. A map or series of maps approved annually by the Committee as the
CTCAC/HCD Opportunity Area Map.
Notes
Note: Authority cited: Section 50199.17, Health and Safety Code. Reference: Sections 12206, 17058 and 23610.5, Revenue and Taxation Code; and Sections 50199.4, 50199.5, 50199.6, 50199.7, 50199.8, 50199.9, 50199.10, 50199.11, 50199.12, 50199.13, 50199.14, 50199.15, 50199.16, 50199.17, 50199.18, 50199.20, 50199.21 and 50199.22, Health and Safety Code.
Note: Authority cited: Section 50199.17, Health and Safety Code. Reference: Sections 12206, 17058 and 23610.5, Revenue and Taxation Code; and Sections 50199.4, 50199.5, 50199.6, 50199.7, 50199.8, 50199.9, 50199.10, 50199.11, 50199.12, 50199.13, 50199.14, 50199.15, 50199.16, 50199.17, 50199.18, 50199.20, 50199.21 and 50199.22, Health and Safety Code.
2. Amendment of subsections (f), (t) and (u), new subsections (w)-(w)(xiii), subsection relettering, and amendment of newly designated subsections (aa) and (bb) filed 7-21-98; operative 11-20-97 and 12-11-97 pursuant to Health and Safety Code section 50199.17 (Register 98, No. 30).
3. Repealer of subsection (c), new subsections (o) and (s), subsection relettering and amendment of newly designated subsection (gg) filed 7-26-99; operative 6-3-99 pursuant to Health and Safety Code section 50199.17 (Register 99, No. 31).
4. Readoption of emergency action filed 7-26-99, operative 6-3-99; filed 4-3-2000 as an emergency; operative 10-12-99 pursuant to Health and Safety Code section 50199.17 (Register 2000, No. 14).
5. Readoption of emergency action filed 4-3-2000, operative 10-12-99; filed 4-3-2000 as an emergency; operative 2-9-2000 pursuant to Health and Safety Code section 50199.17, with amendment adding new subsection (n) and subsequent section relettering (Register 2000, No. 14).
6. Emergency readoption without change filed 9-22-2000 of an action originally filed 4-3-2000; operative 6-9-2000 pursuant to Health and Safety Code section 50199.17 (Register 2000, No. 38).
7. Emergency readoption without change filed 10-23-2000 of an action originally filed 4-3-2000; operative 9-27-2000 pursuant to Health and Safety Code section 50199.17 (Register 2000, No. 43).
8. Emergency amendment effective pursuant to Health and Safety Code section 50199.17 upon adoption by the Committee on February 16, 2001, filed with the Secretary of State on March 5, 2001 (Register 2001, No. 10).
EDITOR'S NOTE: On December 20, 2000, the Committee adopted and made effective an emergency amendment to an earlier version of this regulation; this amendment was superseded by the February 16, 2001 amendment. The December 20, 2000 amendment was filed with the Secretary of State on March 5, 2001; it was not printed in the California Code of Regulations.
9. Emergency readoption without change filed 11-19-2001 of an action most recently filed 3-5-2001; operative 9-17-2001 pursuant to Health and Safety Code section 50199.17 (Register 2001, No. 47).
10. Emergency adoption effective pursuant to Health and Safety Code section 50199.17 upon adoption by the Committee on March 19, 2003, filed with the Secretary of State on 5-8-2003 (Register 2003, No. 19).
EDITOR'S NOTE: These March 19, 2003 emergency regulations supersede prior emergency regulations adopted and made effective by the Committee on January 29, 2003. The January 29 emergency regulations were filed with the Secretary of State on May 8, 2003, but were never printed in the California Code of Regulations.
11. Emergency adoption effective pursuant to Health and Safety Code section 50199.17 upon adoption by the Committee on February 18, 2004, filed with the Secretary of State on 4-26-2004. These February 18, 2004 emergency regulations supersede prior emergency regulations (Register 2004, No. 18).
12. Emergency adoption effective pursuant to Health and Safety Code section 50199.17 upon adoption by the Committee on June 16, 2004, filed with the Secretary of State on 7-19-2004. These June 16, 2004 emergency regulations supersede prior emergency regulations (Register 2004, No. 30).
13. Emergency adoption effective pursuant to Health and Safety Code section 50199.17 upon adoption by the Committee on October 5, 2004, filed with the Secretary of State on 12-16-2004. These October 5, 2004 emergency regulations supersede prior emergency regulations (Register 2004, No. 51).
14. Emergency adoption effective pursuant to Health and Safety Code section 50199.17 upon adoption by the Committee on February 16, 2005, filed with the Secretary of State on 4-4-2005. These February 16, 2005 emergency regulations supersede prior emergency regulations (Register 2005, No. 14).
15. Emergency readoption of action adopted by the Committee 2-16-2005 and filed with the Secretary of State 4-4-2005; refiled 11-1-2005; readopted by the Committee and effective 9-28-2005 pursuant to Health and Safety Code section 50199.17 (Register 2005, No. 44).
16. Emergency adoption filed 3-23-2006; conclusively presumed to be an emergency and effective upon adoption by the Committee on 1-18-2006 pursuant to Health and Safety Code section 50199.17(c) and (d). This filing supercedes prior emergency regulations and is exempt from the Administrative Procedure Act except as provided in Health and Safety Code section 50199.17(a) and (b) (Register 2006, No. 12).
17. New section replacing prior emergency adoption filed 7-22-2010; operative 2-17-2010. Submitted to OAL for printing only pursuant to Health and Safety Code section 50199.17 (Register 2010, No. 30).
18. Amendment of subsection (v) filed 4-18-2011; operative date of the amendments is immediately upon adoption by the committee pursuant to Health and Safety Code section 50199.17(c) (Register 2011, No. 16).
19. Repealer and new subsection (v) filed 4-11-2012; operative upon adoption by the committee on 2-1-2012 pursuant to Health and Safety Code section 50199.17(c) (Register 2012, No. 15).
20. Amendment redesignating subsections (gg)(3)(A)1.-3. as subsections (gg)(3)(A)i.-iii. and amendment of subsection (nn) filed 3-19-2013; operative upon adoption by the California Tax Credit Allocation Committee on 1-23-2013 pursuant to Health and Safety Code section 50199.17(c). Submitted to OAL for printing only (Register 2013, No. 12).
21. Amendment of subsections (d), (dd) and (ii) new subsection (oo) and subsection relettering filed 3-28-2014; operative upon adoption by the California Tax Credit Allocation Committee on 1-29-2014 pursuant to Health and Safety Code section 50199.77(c). Submitted to OAL for printing only (Register 2014, No. 13).
22. New subsections (cc), (ff), (mm)-(mm)(3), (qq) and (tt)-(tt)(2) and subsection relettering filed 12-28-2015; operative upon adoption by the Tax Credit Allocation Committee on
23. Amendment of subsection (ff) filed 2-9-2017; operative upon adoption by the Tax Credit Allocation Committee on
24. Amendment of subsections (v) and (aa), repealer of subsection (jj), subsection relettering, new subsection (nn), amendment of subsection (qq) and new subsection (vv) filed
25. New subsections (a), (e), (f) and (z), subsection relettering, amendment of newly designated subsections (o), (s), (v) and (pp) and amendment of Note filed 2-26-2021; operative upon adoption by the California Tax Credit Allocation Committee on 12-20-2020 pursuant to Health and Safety Code section 50199.17(c). Submitted to OAL for filing and printing only pursuant to Health and Safety Code section 50199.17 (Register 2021, No. 9).
26. Amendment of subsection (s), new subsections (z), (pp) and (ss), subsection relettering and amendment of newly designated subsections (hh) and (ccc) filed 3-13-2023; operative upon adoption by the California Tax Credit Allocation Committee on 1-18-2023 pursuant to Health and Safety Code section 50199.17. Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2023, No. 11).
27. Amendment of subsection (a) filed 3-12-2024; operative
28. New subsections (a), (e), (g)-(h), (l)-(m), (o)-(o)(3), (x), (aa)-(bb), (hh), (kk)(1)-(oo), (yy), (jj)-(kkk)(11) and (mmm), subsection relettering and amendment of newly designated subsections (b), (cc), (kk), (vv), (zz), (aaa), (ddd)(1) and (eee)-(fff) filed 2-3-2025; operative upon adoption by the California Tax Credit Allocation Committee on
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