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Low-Income Housing Tax Credits and Long-Term Affordability

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The Low-Income Housing Tax Credit (LIHTC) program is the largest and most significant affordable housing program in the United States. Since its inception in 1987, LIHTC has supported the construction or rehabilitation of about 110,000 affordable rental units per year, providing more than 3 million affordable units for low-income families. Since 1990, the federal government has required LIHTC developments to keep units affordable for a minimum of 30 years. Estimates find that nearly half a million current LIHTC units—representing nearly a quarter of the total stock—will reach their 30-year mark by the end of this decade.

With thousands of units across the country already phasing out of this standard, more resources will be needed to maintain and expand the number of affordable homes available to low-income renters. In this webinar, panelists will provide context on the scale of LIHTC affordability phaseouts in coming years, discuss strategies to preserve affordable units for longer time periods or in perpetuity, and highlight bipartisan proposals to strengthen LIHTC.

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