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Fact Sheet (PDF)

Fact Sheet

FS-74R housing tax credit

By: Jean Accius | 2009-09-30

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The Low-Income Housing Tax Credit (LIHTC) is the federal government’s primary vehicle for producing affordable rental housing. The LIHTC program provides states and local housing agencies with nearly $5 billion in annual budget authority to create affordable housing options for low-income households. Since its enactment in 1986, the LIHTC program has generated more than 1.6 million affordable apartment units for low-income families, older adults, individuals with disabilities, and the homeless. This fact sheet explains the Low-Income Housing Tax Credit, and the characteristics of its projects and residents.

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