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The Low Income Housing Tax Credit (LIHTC) is a tax incentive intended to increase the availability of low income housing. Section 42 provides an income tax credit to owners of newly constructed or substantially rehabilitated low-income rental housing projects. The dollar amount of the LIHTC available for allocation by each state (the "credit ceiling") is limited by population. Each state is allocated credit based on $1.25 per resident. States may carry forward unused or returned credit derived from the credit ceiling for one year; if not used by then, credit goes into a national pool to be allocated to states as additional credit. State and local housing agencies allocate the state's credit ceiling among low-income housing buildings whose owners have applied for the credit. The LIHTC reduces income tax liability. It is taken annually for a term of ten years and is intended to yield a present value of either (1) 70 percent of the "qualified basis" for new construction or rehabilitation that are not federally subsidized (i.e., financed with tax-exempt bonds or below-market federal loans), or (2) 30 percent of the qualified basis for the cost of acquiring certain existing projects or projects that are federally subsidized. The actual credit rates are adjusted monthly for projects placed in service after 1987. The qualified basis represents the product of the "applicable fraction" of the building and the "eligible basis" of the building. The applicable fraction is based on the number of low income units in the building as a percentage of the total number of units, or based on the floor space of low income units as a percentage of the total floor space of residential units in the building. The eligible basis is the adjusted basis attributable to acquisition, rehabilitation, or new construction costs (depending on the type of LIHTC involved). In the case of buildings located in designated Qualified Census Tracts or designated Difficult Development Areas (DDA), eligible basis can be increased up to 130 percent of what it would otherwise be. This means that the available credit also can be increased by up to 30 percent. For example, if the 70 percent credit is available, it effectively could be increased up to 91 percent. There is a limit on the number of Qualified Census Tracts in any Metropolitan Statistical Area (MSA) or Primary Metropolitan Statistical Area (PMSA) that may be designated to receive an increase in eligible basis: all of the designated census tracts within a given MSA/PMSA may not together contain more than 20 percent of the total population of the MSA/PMSA. For purposes of HUD designations of Qualified Census Tracts, all non-metropolitan areas in a state are treated as if they constituted a single metropolitan area.To learn more, go to: http://www.huduser.org/portal/datasets/qct.html. Data is current as of: 02/07/2013
HUD
LIHTC
Tract
QTC
Census
The Low Income Housing Tax Credit (LIHTC) is a tax incentive intended to increase the availability of low income housing.
U.S. Department of Housing and Urban Development
<div style='font-size: 17px; font-family: "Avenir Next W01", "Avenir Next W00", "Avenir Next", Avenir, "Helvetica Neue", Helvetica, Arial, sans-serif;'>Liability Disclaimer:<br /></div><div style='font-size: 17px; font-family: "Avenir Next W01", "Avenir Next W00", "Avenir Next", Avenir, "Helvetica Neue", Helvetica, Arial, sans-serif;'><div>The City of Redding provides the data as a public resource of general information for</div><div>use "as is." The City of Redding GIS (Geographic Information System) Division provides</div><div>this information with the understanding that it is not guaranteed to be accurate, correct</div><div>or complete and any conclusions drawn from such information are the sole responsibility</div><div>of the user. Further, the City of Redding GIS Division makes no warranty, representation</div><div>or guaranty as to the content, sequence, accuracy, timeliness or completeness of any of</div><div>the spatial or database information provided herein. While every effort has been made to</div><div>ensure the content, sequence, accuracy, timeliness or completeness of materials presented</div><div>within this dataset, the City of Redding GIS Division assumes no responsibility for errors</div><div>or omissions, and explicitly disclaims any representations and warranties, including, </div><div>without limitation, the implied warranties of merchantability and fitness for a particular</div><div>purpose. The City of Redding GIS Division shall assume no liability for: 1. Any errors, </div><div>omissions, or inaccuracies in the information provided, regardless of how caused; or 2. Any</div><div>decision made or action taken or not taken by user in reliance upon any information or</div><div>data furnished hereunder.</div></div><div style='font-size: 17px; font-family: "Avenir Next W01", "Avenir Next W00", "Avenir Next", Avenir, "Helvetica Neue", Helvetica, Arial, sans-serif;'><div>Use Restrictions:</div><div>The City of Redding GIS Division grants limited use of the dataset(s) included in this </div><div>delivery to the original recipient and their employees and in-house staff only. The included</div><div>datasets shall NOT be redistributed, in any form, to any other parties, or used in any other</div><div>projects, current or future, without prior consent of the City of Redding GIS Division.</div></div>
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