Provides background on the low-income housing tax credit program, which provides incentives to property owners who agree to charge low rent for residential units. Reviews allocation procedures and recent legislative developments.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Sept. 2012). Reuse except for individual research requires license from ProQuest, LLC. CRS Report.
Microfiche version: Library of Congress.Congressional Research Service. Introduction to the Design of the Low-Income Housing Tax Credit