Transcription of An Introduction to the Low-Income Housing Tax Credit
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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 1 Overview The low-income housing tax credit (LIHTC) was created by the Tax Reform Act of 1986 (P.L. 99-
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Low-Income Housing Credit Allocation, Internal Revenue Service, Low Income Housing, Credit 2018 Special Housing Need, Credit 2018 Special Housing Need Set Aside Request for Proposals, Housing, Advanced Topics in Low Income Housing Tax Credits, Credit, Low-Income Housing Credit, Low Income Housing Credit, MISSOURI HOUSING, Income Housing, American Association of Homes and Services, Section 42.--Low-Income Housing Credit Also