In response to the federal government considering broader issues surrounding the Low Income Housing Tax Credit (LIHTC) program this paper compiles research findings and discussion from industry experts that can inform changes to the program moving forward. The consensus is that the LIHTC program is durable, politically resilient and benefits from its enabling legislation as part of the tax code, its wide geographic scope, and its state-level implementation. There are a number of longer-term questions about the future of the program, however. This report discusses responses from experts surrounding program targeting, tax credit investment demand, and ongoing asset management for LIHTC properties.
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