Resources: Low-Income Housing Tax Credits (LIHTC)
Created under the Tax Reform Act of 1986, the Low Income Housing Tax Credit (LIHTC) provides incentives for affordable housing development for low-income Americans. The LIHTC has proven to be one of the best incentives to produce quality long-term affordable rental housing in the United States. Combining public and private funding and oversight has been the key to the LIHTC success through the years.
Find out more:
- LIHTC Program
- The effects of the Housing and Economic Recovery Act of 2008 (HERA) and the American Recovery and Reinvestment Act of 2009 (ARRA)
- State Housing Finance Agencies Table
- Low Income Housing Tax Credit Rates Table
- Applicable Federal Rates Table

