8 options
An introduction to the design of the low-income housing tax credit / Pamela J. Jackson.
HeinOnline Taxation & Economic Reform in America, Parts I & II, 1781-2010 Available online
View onlineHeinOnline Taxation & Economic Reform in America, Parts I & II, 1781-2010 Available online
View onlineHeinOnline Taxation & Economic Reform in America, Parts I & II, 1781-2010 Available online
View onlineHeinOnline Taxation & Economic Reform in America, Parts I & II, 1781-2010 Available online
View online- Format:
- Book
- Government document
- Author/Creator:
- Jackson, Pamela J., author.
- Series:
- CRS report for Congress.
- CRS report for Congress
- Language:
- English
- Subjects (All):
- Tax credits--Law and legislation--United States.
- Tax credits.
- Low-income housing--Law and legislation.
- Low-income housing.
- Physical Description:
- 1 online resource (5 pages).
- Place of Publication:
- Washington, District of Columbia : Congressional Research Service, 2009.
- Summary:
- This report discusses the Low-Income Housing Tax Credit (LIHTC), which is a federal provision that reduces the income tax liability of taxpayers claiming the credit. These taxpayers are typically investors in real estate development projects that have traded cash for the tax credits to support the production of affordable housing. The credit is intended to lower the financing costs of housing developments so that the rental prices of units can be lower than market rates, and thus, presumably, affordable.
The Penn Libraries is committed to describing library materials using current, accurate, and responsible language. If you discover outdated or inaccurate language, please fill out this feedback form to report it and suggest alternative language.