Development and Analysis of the National Low-Income
Housing Tax Credit Database
This report documents the results of a HUD-sponsored effort
to collect basic information about projects that use the Low
Income Housing Tax Credit (LIHTC) and presents an analysis of
the characteristics and locations of tax credit projects based
on data collected for the study. The report is organized into
five sections. Section 1 provides a brief overview of the Tax
Credit program and reviews the objectives of the HUD LIHTC study.
Section 2 reviews the data collection effort and discusses the
completeness and quality of the data. Section 3 presents information
based on the project-level data collected from the states. Section
4 presents an analysis of project locations for a subset of
properties for which geographic data could be obtained. Finally,
Section 5 summarizes key findings and discusses how the HUD
LIHTC Database might be used in future research.
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