Transcription of An Introduction to the Low-Income Housing Tax …
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An Introduction to the Low-Income Housing Tax …
An Introduction to the Low-Income Housing Tax Credit Mark P. Keightley Specialist in Economics March 28, 2018 Congressional Research Service 7-5700 RS22389 An Introduction to the Low-Income Housing Tax Credit Congressional Research Service Summary The Low-Income Housing tax credit (LIHTC) program is one of the federal government s primary policy tools for encouraging the development and rehabilitation of affordable rental Housing . These nonrefundable federal Housing tax credits are awarded to developers of qualified rental projects via a competitive application process administered by state Housing finance authorities.
An Introduction to the Low-Income Housing Tax Credit Congressional Research Service 2 subsidy is intended to incentivize the development of affordable housing that otherwise may not
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