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Field Guide to Low-Income Housing Tax Credits

(Updated November 2013)

The Low-Income Housing Tax Credit (LIHTC) program is run by the IRS and allows companies to invest in low-income housing, while receiving 10 years of tax credits. This important program works with state housing finance agencies to administer the program on a state level. Housing credit units are privately owned by developers and are run at a profit. Investigate this complex program by reading the articles below. (A. Siudzinski, Senior Library Information Specialist)


Four percent LIHTC developments take advantage of unusually low taxable mortgage rates, (Journal of Tax Credits, Nov. 2013)

A win-win for affordable housing, (U.S. News & World Report, Sept. 5, 2013).

An introduction to the low-income housing tax credit, (Congressional Research Service, Feb. 12, 2013).

The low-income housing tax credit at 25: an expanded look at its performance, (CohnReznick, Dec. 2012).

LIHTC Basics, (United States Department of Housing and Urban Development, June 8, 2010).

Case Studies & Success Stories

Low income housing tax credits awarded to five projects,  (New Hampshire Business Review, Nov. 6, 2013).

Bloomfield’s Heritage Village to get tax credits,  (NorthJersey.com, Oct. 31, 2013).

Winn finished rehab of Philly affordable seniors housing, (Multi-Housing News, Oct. 29, 2013).

eBooks & Other Resources

Books, Videos, Research Reports & More

The resources below are available for loan through Information Central. Up to three books, tapes, CDs and/or DVDs can be borrowed for 30 days from the Library for a nominal fee of $10. Call Information Central at 800-874-6500 for assistance.

Recent financing developments relating to affordable housing, mark-to-market, Section 8 vouchers, FHA insurance and low income housing tax credits, (The Real Estate Finance Journal, Winter 2004, p. 18-24).

Recent study sheds light on low-income housing tax credits, (Real Estate Forum, June 2002, p. 70).

Low-income housing tax credit, (Urban Land, Nov. 1997, p. 48-51+).

Field Guides & More

These field guides and other resources in the Virtual Library may also be of interest:

Field Guide to Effects of Low-Income Housing on Surrounding Property Values

Field Guide to Social Benefits of Home Ownership

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