Nonprofit developers and national data show that creating housing for the poorest renters is financially unviable without subsidies that do not exist, while vacancies rise as affordable units near market-rate rents. About 4 million affordable rentals remain for roughly 11 million extremely low‑income households, and only about 12% of 2024 LIHTC financing went to that group, highlighting a severe funding and supply gap for the neediest renters.

Lifestyle· Sep 7, 2026

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Low-Income Housing Tax Credit

US federal incentive for private affordable home development

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LLow-Income Housing Tax Credit· Lifestyle · 16 sources · Sep 7, 2026Story

Poorest Americans Face Housing Shortage, Vacant Units

Lifestyle· Sep 7, 2026

Facts from Wikidata (CC0).

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About Low-Income Housing Tax Credit

The Low-Income Housing Tax Credit (LIHTC) is a federal program in the United States that awards tax credits to housing developers in exchange for agreeing to reserve a certain fraction of units as rent-restricted for lower-income households. The housing developers can then sell the tax credits for cash to fund the cost of development. The program was created under the Tax Reform Act of 1986 (TRA86) to incentivize the use of private equity in developing affordable housing. Projects developed with LIHTC credits must maintain a certain percentage of affordable units for a set period of time, typically 30 years, though there is a "qualified contract" process that can allow property owners to opt out after 15 years. The maximum rent that can be charged for designated affordable units is based on Area Median Income (AMI); over 51% of residents in LIHTC properties are considered Extremely Low-Income. Less than 10% of current credit expenditures are claimed by individual investors.

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