Research Report The Low Income Housing Tax Credit: How It Works and Who It Serves
Corianne Payton Scally, Amanda Gold, Nicole DuBois
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The Low-Income Housing Tax Credit (LIHTC) is a complex but crucial tool for the production and preservation of affordable rental housing. Despite its broad popularity and almost 3 million financed rental units, it is still not well understood. By enhancing national understanding of LIHTC—how it works, who it serves, and the challenges it faces—this report advances the discussion of how to maximize this vital program’s effects on the production and preservation of affordable rental housing across the country and how to improve its ability to serve low-income households as a key component of our federal safety net.

Research Areas Neighborhoods, cities, and metros Social safety net Housing
Tags Housing affordability Federal housing programs and policies Multifamily housing Federal urban policies Housing subsidies Welfare and safety net programs From Safety Net to Solid Ground
Policy Centers Metropolitan Housing and Communities Policy Center