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Housing and Development Resources

About the LIHTC

Affordable Housing Resource Center - LIHTC Basics

"The low-income housing tax credit (LIHTC) program, created in 1986 and made permanent in 1993, is an indirect federal subsidy used to finance the construction and rehabilitation of low-income affordable rental housing." more 

Low Income Tax Credit Program

Low-Income Housing Tax Credit (LIHTC) Datasets
Created by the Tax Reform Act of 1986, the LIHTC program gives State and local LIHTC-allocating agencies the equivalent of approximately $8 billion in annual budget authority to issue tax credits for the acquisition, rehabilitation, or new construction of rental housing targeted to lower-income households. Access to the property and tenant level data and also to data on Qualified Census Tracts and Difficult Development Areas designated by HUD.
LIHTC Database
Selective access to data from HUD's Low-Income Housing Tax Credit Database.
Understanding Whom the LIHTC Serves: Data on Tenants in LIHTC Units as of December 31, 2017
U.S. Department of Housing and Urban Development. December 2019.
Pillsbury Tax Page: Applicable Federal Rates
"IRS Revenue Ruling with the AFRs (and all of the rates derived from those AFRs) for January 1996 through the most recently available month."
Can They Afford the Rent? Resident Cost Burden in Low Income Housing Tax Credit Developments
Anne R. Williamson. Urban Affairs Review 47(6), 2011, pp.775-799.
"This article examines affordability as defined by the cost burden measure for nearly 38,000 Florida LIHTC households." Rutgers-restricted Access
Exploring Spatial Clustering Over Time and Spillover Effects of the Low-Income Housing Tax Credit on Neighborhood-Level Income Segregation
Jongho Won. Urban Affairs Review 58(3), 2022, pp.799-831. Rutgers-restricted Access

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