Low Income Housing Tax Credit

According to the HUD website, the Low-Income Housing Tax Credit (LIHTC) is the most important resource for creating affordable housing in the United States. The LIHTC database, created by HUD and available to the public since 1997, contains information on 36,364 projects and almost 2,235,000 housing units placed in service between 1987 and 2010.

Created by the Tax Reform Act of 1986, the LIHTC program gives state and local LIHTC-allocating agencies the equivalent of nearly $8 billion in annual budget authority to issue tax credits for the acquisition, rehabilitation, or new construction of rental housing targeted to lower-income households. HUD's database is the only complete national source of information on the size, unit mix, and location of individual projects.

Click here to search the HUD database for Low Income Housing Tax Credit properties, in Indiana or nationwide.

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What is LIHTC?

The Low-Income Housing Tax Credit (LIHTC) is the federal government's primary program…

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