Low-Income Housing Tax Credit Program (LIHTCP)
Forecasted
The Low-Income Housing Tax Credit Program (LIHTCP) supports developers of low-income rental housing with federal tax credits that encourage private investment in affordable homes for people with low incomes.
Funder: West Virginia Housing Development Fund
Due Dates (Anticipated): March 2027 (Application deadline)
Funding Amounts: Tax credits for low-income residential rental housing
Summary: A federal tax credit program that encourages private investment in affordable rental housing.
Key Information: Individuals are not eligible to receive the credits.
Description
The Low-Income Housing Tax Credit Program is a federal program for developers of low-income residential rental housing. It uses tax credits to encourage private investment in affordable homes rather than funding a particular research activity or type of building work.
The West Virginia Housing Development Fund provides program resources for developers, including an allocation plan, tax credit manual, program calendar, schedules and forms. Its program page also links to information about tax credit allocations.
