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Low-Income Housing Tax Credit

- Elements & Oversight Issues
Engelsk Paperback

Low-Income Housing Tax Credit

- Elements & Oversight Issues
Engelsk Paperback
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The low-income housing tax credit (LIHTC) program is one of the federal government''s primary policy tools for encouraging the development and rehabilitation of affordable rental housing. These non-refundable federal housing tax credits are awarded to developers of qualified rental projects via a competitive application process administered by state housing finance authorities. Developers typically sell their tax credits to outside investors in exchange for equity. Selling the tax credits reduces the debt developers would otherwise have to incur and the equity they would otherwise have to contribute. With lower financing costs, tax credit properties can potentially offer lower, more affordable rents. The LIHTC is estimated to cost the government an average of approximately $7 billion annually. This book discusses LIHTC''s fixed subsidy and variable rates; addresses the Internal Revenue Service''s oversight of LIHTC; and how LIHTC administration and oversight compare with that of other tax credit programs. 
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The low-income housing tax credit (LIHTC) program is one of the federal government''s primary policy tools for encouraging the development and rehabilitation of affordable rental housing. These non-refundable federal housing tax credits are awarded to developers of qualified rental projects via a competitive application process administered by state housing finance authorities. Developers typically sell their tax credits to outside investors in exchange for equity. Selling the tax credits reduces the debt developers would otherwise have to incur and the equity they would otherwise have to contribute. With lower financing costs, tax credit properties can potentially offer lower, more affordable rents. The LIHTC is estimated to cost the government an average of approximately $7 billion annually. This book discusses LIHTC''s fixed subsidy and variable rates; addresses the Internal Revenue Service''s oversight of LIHTC; and how LIHTC administration and oversight compare with that of other tax credit programs. 
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Se mere i:
Produktdetaljer
Sprog: Engelsk
Sider: 68
ISBN-13: 9781634845694
Indbinding: Paperback
Udgave:
ISBN-10: 1634845692
Kategori: Boliglovgivning
Udg. Dato: 1 mar 2016
Længde: 8mm
Bredde: 153mm
Højde: 233mm
Forlag: Nova Science Publishers Inc
Oplagsdato: 1 mar 2016
Forfatter(e):
Forfatter(e)

Kategori Boliglovgivning

ISBN-13 9781634845694

Sprog Engelsk

Indbinding Paperback

Sider 68

Udgave

Længde 8mm

Bredde 153mm

Højde 233mm

Udg. Dato 1 mar 2016

Oplagsdato 1 mar 2016

Forlag Nova Science Publishers Inc