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The Housing and Economic Recovery Act of 2008 (HERA) eliminated the annual income recertification requirement for 100 percent buildings. Each state agency, however, may opt to tighten the rule and impose its own recertification requirements. For mixed-use tax credit sites, owners are required to meet with low-income households to recertify their incomes and determine whether the site needs to follow the available unit rule because any household went over income.