This means that owners and operators of low-income housing units, in conjunction with agencies and issuers, can disregard the income limits, transience rules and other restrictions that normally apply to low-income housing units when providing temporary emergency housing to displaced individuals. As a result, these owners and operators can make offers of emergency shelter to any displaced individual who lived in a county or other local jurisdictions designated for Federal Emergency Management Agency (FEMA) assistance. Currently, these jurisdictions include parts of Florida, Georgia, North Carolina, South Carolina and Virginia, though FEMA may add other locations in the future. Upon approval, emergency housing can be provided for up to a year after the close of the month in which the major disaster was declared by the president. The IRS added that while the relief allows owners and operators to offer emergency shelter, they are not required to do so.