The Low-Income Housing Tax Credit : HERA, ARRA and beyond

[摘要] (cont.) Armed with that background, the reader will then be introduced to the recent legislation affecting the LIHTC program. Finally, additional changes to the LIHTC will be proposed that, if enacted by Congress, should serve to further strengthen the LIHTC program and help revive affordable housing production. These changes include but are not limited to: expanding the passive investor rules to individuals, permitting LIHTC investors to carryback the LIHTC for five years, amending the LIHTC state allocation formula, accelerating the 10 year credit period, implementing methods to better control development and program costs, and expanding the Community Reinvestment Act.

[发布机构] Massachusetts Institute of Technology