Low Income Housing Tax Credits (LIHTC)

MBA's 2019 Commercial/Multifamily Policy Priorities

It is critical to preserve and strengthen the Low-Income Housing Tax Credit.

Overview: The Low-Income Housing Tax Credit (LIHTC) program is a critical source of funding for the preservation and development of affordable rental housing for low-income households. The Tax Reform Act of 1986 established the LIHTC program to bolster and incentivize public-private partnerships in low-income housing. Since its inception, the program has helped finance more than 3 million affordable rental homes in the United States. The tax credit program remains one of the best tools for creating and preserving affordable housing. We urge lawmakers to preserve this important program. 

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