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Housing and Development Resources: Housing Tax Credit

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 Tax Credit Program
Basic information about the program, as well as a Low Income Housing Tax Credit Maximum Income and Rent Database; a Fair Market Rent Database; and a Qualified Census Tract Locator (a High Cost Area (HCA) determined by HUD that receives a 130% adjustment of their qualified basis for Low Income Housing Tax Credit (Section 42) financing).
Low Income Housing Tax Credit Breaking News
From the Novogradac & Company Affordable Housing Resource Center.
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."
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