Introduction to Low-Income Housing Tax Credits

Enterprise Community Partners
An introduction to the Low-Income Housing Tax Credit (LIHTC) program

This PowerPoint presentation, created in 2011, provides an introduction to the Low-Income Housing Tax Credit (LIHTC) program. This federal program has become the mainstay of the rental housing development industry and a widely known investment vehicle for U.S. corporations. Nonprofit housing developers will find this introduction to the LIHTC program helpful in determining whether the tax credits are useful and how to best use them. It was created by Enterprise to assist affordable housing developers to understand and use this complex tool.

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