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An Introduction to the Low-Income Housing Tax Credit

An Introduction to the Low-Income Housing Tax Credit

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Jan 26, 2021 · An Introduction to the Low-Income Housing Tax Credit Congressional Research Service 1 Overview 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 housing.

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