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Low-Income Housing Tax Credit (LIHTC)

The Low-Income Housing Tax Credit (LIHTC) Program is the most important resource for creating affordable housing in the United States today. Created by the Tax Reform Act of 1986, the LIHTC program gives State and local LIHTC-allocating agencies the equivalent of approximately $10 billion in annual budget authority to issue tax credits for the acquisition, rehabilitation, or new construction of rental housing targeted to lower-income households.

For more information on the LIHTC Program, please click here to visit the U.S. Department of Housing and Urban Development (HUD)