Research Report Low-Income Housing Credit
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From The Encyclopedia of Taxation and Tax Policy
Leonard E. Burman
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The low-income housing credit was designed to encourage the acquisition, construction, and/or rehabilitation of housing for low-income families. This federal credit, which is criticized for its inefficiency an complexity, is one of the few mechanisms for low-income housing support. This article provides an overview of the credit, analysis of the efficacy of housing supply programs, and the advantages and disadvantages of the credit.
Research Areas Social safety net Taxes and budgets
Tags Poverty Individual taxes Federal budget and economy
Policy Centers Income and Benefits Policy Center