Low-Income Housing Tax Credit (LIHTC): Property and Tenant Level …
The Low-Income Housing Tax Credit (LIHTC) program is the most important resource for creating affordable housing in the United States today.
What is the Low-Income Housing Tax Credit and how does it work?
The Low-Income Housing Tax Credit (LIHTC) subsidizes the acquisition, construction, and rehabilitation of affordable rental housing for low- and moderate-income tenants.
Low-Income Housing Tax Credit (LIHTC): What It Is, How It Works
Aug 31, 2025 · The Low-Income Housing Tax Credit (LIHTC) provides a financial incentive for developers to build, buy, and renovate rental housing for low-income taxpayers.
An Introduction to the Low-Income Housing Tax Credit
The low-income housing tax credit (LIHTC) program, which was created by the Tax Reform Act of 1986 (P.L. 99-514), is the federal government's primary policy tool for the development of affordable rental …
Low-Income Housing Tax Credit - Wikipedia
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 units as rent …
About the LIHTC - Novogradac
The low-income housing tax credit (LIHTC) program, created in 1986 and made permanent in 1993, is an indirect federal subsidy used to finance the construction and rehabilitation of low-income …
The ABCs of LIHTC: Understanding the Low-Income Housing Tax Credit ...
Mar 5, 2025 · The Low-Income Housing Tax Credit (LIHTC) is a federal program established in 1986 to encourage private investment in affordable housing. By providing tax credits to developers, the …
NMHC | Low-Income Housing Tax Credit Fact Sheet
Jul 25, 2025 · The Low-Income Housing Tax Credit (LIHTC) is a public/private partnership that leverages federal dollars with private investment to produce affordable rental housing and stimulate …
FACT SHEET #13 - HUD.gov
The Low-Income Housing Tax Credit (LIHTC) program provides a financial incentive, through tax breaks, for investors to pay for the construction and/or rehabilitation of afordable rental housing for …
Low-Income Housing Tax Credit (LIHTC) - MHDC
Low-Income Housing Tax Credit (LIHTC) This program provides federal and state tax credits to investors in affordable housing through an annual competitive application process.