Giving Due Credit: Balancing Priorities in State Low-Income Housing Tax Credit Allocation Policies

2016
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Summary
An examination of the state policies for distributing Low-Income Housing Tax Credits, known as qualified allocation plans (QAPs). The report identifies leading approaches for advancing cost effectiveness while still developing and preserving affordable housing that is well-located, durable, sustainable, and connected to good schools, jobs, transit and health care.
Description

Ending the housing insecurity crisis requires a range of policy and financial improvements, including making the most cost-effective use of existing public resources while maintaining a focus on quality and resident opportunity. Building off the 2014 Bending the Cost Curve report, Giving Due Credit: Balancing Priorities in State Low-Income Housing Tax Credit Allocation Policies provides a broad new analysis of how the primary source of capital for affordable rental homes is distributed.

The report identifies approaches to: reducing the cost of development and preservation, creating incentives for innovative practices, and ensuring that Housing Credits produce homes that are well-located, durable, sustainable, and connected to good schools, jobs, transit and health care.

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