Low-Income Housing Tax Credit: The Basics

April 2017

By: National Housing Conference

https://web.archive.org/web/20210425113049/https://www.nhc.org/policy-guide/low-income-housing-tax-credit-the-basics/
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Affordable Housing Programs  |  Housing Supply Planning

This guide introduces the federal Low-Income Housing Tax Credit (LIHTC) program. It shares the elements of a successful state Qualified Allocation Plan, points out the differences between the 9 percent and 4 percent tax credit programs, and highlights places with successful programs in the Program Profiles.