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  2. Low-Income Housing Tax Credit (LIHTC) - HUD User

    www.huduser.gov/portal/datasets/lihtc.html

    The Low-Income Housing Tax Credit (LIHTC) program is the most important resource for creating affordable housing in the United States today.

  3. What is the Low-Income Housing Tax Credit and how does it work?

    www.taxpolicycenter.org/briefing-book/what-low-income-housing-tax-credit-and...

    The Low-Income Housing Tax Credit (LIHTC) subsidizes the acquisition, construction, and rehabilitation of affordable rental housing for low- and moderate-income tenants. The LIHTC was enacted as part of the 1986 Tax Reform Act and has been modified numerous times.

  4. Low-Income Housing Tax Credit (LIHTC): Details & Analysis

    taxfoundation.org/research/all/federal/low-income-housing-tax-credit-lihtc

    As part of the Tax Reform Act of 1986, policymakers created the Low-Income Housing Tax Credit (LIHTC) to address the mismatch between housing supply and demand by encouraging developers to build units specifically allocated for residents with incomes below their area median income (AMI).

  5. Low-Income Housing Tax Credit - Wikipedia

    en.wikipedia.org/wiki/Low-Income_Housing_Tax_Credit

    The Low-Income Housing Tax Credit (LIHTC) is a federal program in the United States that awards tax credits to housing developers in exchange for agreeing to reserve a certain fraction of rent-restricted units for lower-income households. [1]

  6. Low-Income Housing Tax Credit (LITHC): How It Works - ...

    www.investopedia.com/terms/l/long-income-housing-tax-credit.asp

    What Is the Low-Income Housing Tax Credit? The Low-Income Housing Tax Credit (LIHTC) is a tax incentive for housing developers to construct, purchase, or renovate rental housing for low-income...

  7. How to Qualify for Low-Income Housing Tax Credit Apartments

    affordablehousingonline.com/guide/lihtc/how-to-qualify

    Learn how to qualify for a Low-Income Housing Tax Credit apartment. This easy-to-read guide covers all of the requirements to get housing with the LIHTC program.

  8. What is the Low-Income Housing Tax Credit Program?

    affordablehousingonline.com/guide/lihtc

    Learn what the Low-Income Housing Tax Credit program is, and how it works for renters with low-incomes. This easy-to-read guide covers eligibility, applications, and more.

  9. Low Income Housing Tax Credit - Alaska Housing Finance...

    www.ahfc.us/pros/homelessness/development-grants/low-income-housing-tax-credit

    Under the program a developer receives federal income tax credits over a 10-year period in exchange for acquiring, rehabilitating, or newly constructing rental housing for low-income households, and then operating the project under LIHTC guidelines for a certain compliance period.

  10. Chapter 14 Low Income Housing Tax Credit (LIHTC) and Other Tax ...

    www.hud.gov/sites/dfiles/Housing/documents/2020mapguidedraftchpt14lihtcguide...

    The Low-Income Housing Tax Credit (LIHTC) program was enacted as part of the Tax Reform Act of 1986. It is administered by the Treasury Department and State Housing Finance Agencies (HFAs).

  11. An Introduction to the Low-Income Housing Tax Credit - CRS...

    crsreports.congress.gov/product/pdf/RS/RS22389

    The low-income housing tax credit (LIHTC) program is the federal government’s primary policy tool for encouraging the development and rehabilitation of affordable rental housing.