Data Dictionary: | Low Income Housing Tax Credit 1987-2019 |
Data Source: | U.S. Department of Housing and Urban Development |
The Low-Income Housing Tax Credit (LIHTC) database, created by HUD and available to the public since 1997, contains locations of more than 47,500 LIHTC funded projects nationwide with information including address, number of units and low income units, year the credit was allocated and the project placed in service, type of credit, type of construction, and other sources of financing used.
The LIHTC program was created by the Tax Reform Act of 1986, and gives state and local LIHTC allocating agencies authority to issue tax credits for acquisition, rehabilitation or new construction of low income rental housing.