### Question
How is the term housing credit agency defined?


### Answer
The term **housing credit agency** is defined in *26 U.S.C. § 42* as the following:

> any agency authorized to carry out this subsection

#### Citation:
  - *26 U.S.C. § 42*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

