Low-Income Housing Credit

Research Report

Low-Income Housing Credit

From The Encyclopedia of Taxation and Tax Policy
October 1, 1999


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.

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