As used in this chapter: (a) âCommitteeâ means the Mortgage Bond and Tax Credit Allocation Committee, which is renamed the California Tax Credit Allocation Committee. All references to âcommitteeâ shall mean the California Tax Credit Allocation Committee. (b) âHouseholdâ has the same meaning as defined in Section 7602 of Title 25 of the California Code of Regulations. (c) âHousing creditâ means the tax credit for low-income rental housing provided under Section 42 of the federal Internal Revenue Code (26 U.S.C. Sec. 42). (d) âHousing credit applicantâ means any owner, sponsor, or developer of a qualifying low-income building or project who applies to the committee for either of the following: (1) An allocation of a portion of the current state housing credit ceiling. (2) A reservation of a portion of the anticipated state housing credit ceiling of a subsequent year. (e) âHousing credit ceilingâ means the amount specified in Section 42(h)(3)(C) of the federal Internal Revenue Code (26 U.S.C. Sec. 42(h)(3)(C)). (f) âQualified low-income buildingâ or âprojectâ has the meaning specified in Section 42(c)(2) of the federal Internal Revenue Code (26 U.S.C. Sec. 42(c)(2)). (g) âAgricultural workerâ or âfarmworkerâ shall have the same meaning as specified in subdivision (b) of Section 1140.4 of the Labor Code. (h) (1) Before January 1, 2018, âfarmworker housingâ means housing for agricultural workers that is available to, and occupied by, only farmworkers and their households. The committee may permit an owner to temporarily house nonfarmworkers 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. (2) On and after January 1, 2018, âfarmworker housingâ means 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 nonfarmworkers 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.
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