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
Georgia administers the federal Low-Income Housing Tax Credit program with additional state LIHTC allocations. Developers receive dollar-for-dollar tax credits over 10 years for constructing or rehabilitating affordable rental housing.
Do I qualify?
Answer the questions below to get an instant self-assessment of your fit for this program. This is informational — final determinations are made by the administering agency.
1.Project must include qualifying affordable housing units
2.Minimum 20% of units at 50% AMI or 40% of units at 60% AMI
3.Must maintain affordability for ≥30 years
4.Georgia LIHTC allocations through competitive application
5.Credits sold to investors — typical yield 70–90 cents per dollar
IRS · United States
Allows businesses to deduct up to $5.65/sq ft for commercial buildings achieving significant energy savings through improvements to HVAC, lighting, and building envelope systems. IRA expanded the deduction and allowed non-profits and government to allocate it.
NYSDEC · New York
Provides transferable tax credits for remediating contaminated brownfield sites and redeveloping them for residential, commercial, or industrial use, with enhanced credits for affordable housing and green buildings.
CDFI Fund · United States
Attracts private investment into low-income communities by allowing investors to receive a 39% federal tax credit over 7 years on investments made through certified Community Development Entities (CDEs).