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Low-Income Housing Tax Credit Programs The California Tax Credit Allocation Committee (CTCAC) facilitates the investment of private capital into the development of affordable rental housing for low-income Californians CTCAC allocates federal and state tax credits to the developers of these projects Corporations provide equity to build the projects in return for the tax credits
What is the Low-Income Housing Tax Credit and how does it . . . The Low-Income Housing Tax Credit (LIHTC) subsidizes the acquisition, construction, and rehabilitation of affordable rental housing for low- and moderate-income tenants The LIHTC was enacted as part of the 1986 Tax Reform Act and has been modified numerous times It has generated over 3 5 million units in all since its inception From 2000 through 2016, LIHTCs supported the construction or
Low-Income Housing Tax Credit (LIHTC): Property and Tenant . . . The Low-Income Housing Tax Credit (LIHTC) program is the most important resource for creating affordable housing in the United States today Created by the Tax Reform Act of 1986, the LIHTC program gives State and local LIHTC-allocating agencies the equivalent of approximately $10 5 billion in annual budget authority to issue tax credits for the acquisition, rehabilitation, or new construction
An Introduction to the Low-Income Housing Tax Credit Overview The low-income housing tax credit (LIHTC) program, which was created by the Tax Reform Act of 1986 (P L 99-514), is the federal government's primary policy tool for the development of affordable rental housing LIHTCs are awarded to developers to offset the cost of constructing rental housing in exchange for agreeing to reserve a fraction of rent-restricted units for lower-income
LOW INCOME HOUSING TAX CREDITS (LIHTC) - lacda. org DID YOU KNOW? The LIHTC Program is the most important resource for creating afordable housing in the United States today Created by the Tax Reform Act of 1986, the LIHTC Program gives State and local LIHTC-allocating agencies the equivalent of approximately $10 billion in annual budget authority to issue tax credits for the acquisition, rehabilitation, or new construction of rental housing
California Low Income Housing Tax Credit Explained - Veritas The Low-Income Housing Tax Credit (LIHTC) is a federal program established under the Tax Reform Act of 1986 to incentivize private investment in the development and rehabilitation of affordable rental housing for low- and moderate-income households In California, where housing affordability is a critical issue, the LIHTC plays a pivotal role in expanding the availability of affordable housing