Businesses, Individuals
Government-funded
Varies
Amount varies
Tax Credit
Reduces tax liability
Rolling
No fixed cutoff
Annual tax return
Claim with year-end filing
Moderate
File with tax return
The nation's largest affordable rental housing production program, providing dollar-for-dollar federal tax credits to developers who build or rehabilitate affordable rental housing and maintain income and rent restrictions for 30+ years.
Do I qualify?
Answer the questions below for a rules-based self-assessment of your fit for this program. This is informational — final determinations are made by the administering agency.
1.Developer must set aside 20%+ units for households at 50% AMI, OR 40%+ at 60% AMI
2.Rent restrictions: maximum 30% of qualifying income for set-aside units
3.Credits allocated by state housing finance agencies via Qualified Allocation Plan
4.9% credits for new construction; 4% credits for acquisition/rehab with tax-exempt bonds
5.30-year compliance period required; extended use agreements common
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