What is LIHTC?

LIHTC 101

The Low-Income Housing Tax Credit (LIHTC) program is the largest source of new affordable housing in the United States. This LIHTC 101 page is designed to help people new to LIHTC to understand the key players and the basic structure of an LIHTC transaction.

The basic structure of an LIHTC transaction is shown below:

Infographic: LIHTC Deal Structure