1. (a) This subchapter applies only to 2022 Housing Tax Credits (HTC) requested to supplement Competitive HTC awards from the 2019 and 2020 ceilings, hereinafter referred to as Supplemental Credits. Applications receiving 2022 credits as forward commitments or as part of the regular 2022 Housing Credit Cycle are not subject to the policies in this subchapter. Applicants with 2017 and 2018 allocations that received Force Majeure treatment in 2019 are prohibited from requesting Supplemental allocations, as are 2021 applicants.
2. (b) Submissions required to make such a request are considered a supplement to the Original Application. Requests for Supplemental Allocations are not considered Applications under the 2022 HTC Competitive Cycle nor are they part of the 2022 Application Round.
3. (c) Requests for Supplemental Allocations are not considered an Amendment to the Original Application. Requests for Supplemental Allocations may only include the items described in this subchapter, and submissions may not include changes to the Application that would be classified as an Amendment under §10.405 of this title (relating to Amendments and Extensions). Applicants that have Application changes that would constitute an Amendment must pursue approval of those changes separately by following the process for Amendments identified in §10.405 of this title. Issuance of a Supplemental Allocation does not constitute implicit approval of any items that may require approval as an Amendment.
4. (d) Any and all required notifications, submissions, satisfaction of deadlines, or resolutions required in association with Housing De-concentration Factors and satisfaction of Housing De-concentration Factor requirements, or resolution of any deficiencies, undertaken by an Applicant in association with their Original Application were satisfactorily addressed in the year of the Original Application, as evidenced by having received an allocation, are considered by extension to have been sufficiently satisfied for the Supplemental Credits with no further actions required by the Applicant.
5. (e) Funding decisions, satisfaction of deadlines, final scoring, or other Departmental processes that were undertaken in the award year are considered, by extension, to have been sufficiently satisfied for the Supplemental Credits; revisions to costs will not have an impact on points originally awarded for Costs of Development per Square Foot or Leveraging, as described in §11.9(e)(2) of this title (relating to Cost of Development per Square Foot) and §11.9(e)(4) of this title (relating to Leveraging of Private, State, and Federal Resources. (§2306.6725(a)(3)), respectively.
6. (f) Developments that have Placed in Service are not eligible to receive Supplemental Credits. Applications awarded in 2019 or 2020 that have already closed their financing, Applications requesting or being awarded Multifamily Development Loans, and Applications originally funded in 2019 or 2020 that have been approved for force majeure consideration by the Department's Board are eligible to receive Supplemental Credits. However, for Developments that have contracted for Multifamily Loan funds, the increased expenses must have occurred after the execution date of the Multifamily Contract.
7. (g) Except where preempted by federal or state law, the Qualified Allocation Plan (QAP) for the year of the original award will continue to apply. Proposed Developments and Applications will maintain their eligibility determinations from the Original Application, along with having met threshold requirements under Subchapters B and C of this chapter, unless specifically stated otherwise in this subchapter.
8. (h) All awards of Supplemental Credits will constitute the Department's approval of the original allocation being qualified for Force Majeure and the original allocation will be accompanied with Force Majeure treatment. The previously-executed Carryover Allocation Agreement will be void and a new Carryover Allocation Agreement will be issued that reflects a new total allocation that includes the full amount of the original award plus any Supplemental Credits awarded. The Department's Governing Board may impose a deadline that is earlier than the Placed in Service Deadline and may impose conditions that were not placed on the original allocation.

Source Note:The provisions of this §11.1001 adopted to be effective December 23, 2021, 46 TexReg 8589.