HUD Affirms Unemployment Benefit and Child Tax Credit Are Not Income

HUD’s Office of Multifamily Housing Programs (Multifamily), which oversees contracts with private owners of HUD-assisted properties, sent an email to stakeholders on April 29 stating HUD has determined that the $300 per week Federal Pandemic Unemployment Compensation (FPUC) provided to individuals who are collecting regular unemployment insurance must be excluded from a household’s annual income calculation. In addition, the monthly child tax credit payment of up to $300 per week that will be provided by the “American Rescue Plan Act” (ARPA) from July 2021 through December 2021 is also exempt from household income calculations.

The 2021 Consolidated Appropriations Act and the ARPA amended three provisions to strengthen and extend unemployment benefits in the CARES Act, and the ARPA provides the monthly payment from the enhanced child tax credit.

The email states that owners and agents may remind residents that the $300 per week unemployment benefit and the child tax credit are not included in their annual calculation of income, and that these extra funds can be used as a resource to help with unpaid rent.

The Multifamily email is at:

More information about Project-Based Rental Assistance is on page 4-64 of NLIHC’s 2021 Advocates’ Guide.