On July 3, 2025, the United States House of Representatives passed the final version of the One Big Beautiful Bill Act (the “Act”), which was subsequently signed into law by the President on July 4, ...

Over its nearly 40-year history, the federal low income housing tax credit (LIHTC) program has been both a success story and a target for various forms of fraud. The LIHTC program has been credited ...

The boost for the nation's essential affordable housing financing mechanism was perfectly timed with enhancements delivered in the One Big Beautiful Bill. The announcement by FHFA ensures there will ...

Fannie Mae and Freddie Mac are set to double their potential role in the country’s top affordable housing incentive. The White House doubled each agency’s investment cap in the Low Income Housing Tax ...

Affordable housing supply challenges have been exasperated by high interest rates, insurance shocks and elevated inflation, forcing owners and public agencies to rethink how deals are underwritten and ...

In this episode of Tax Notes Talk, Tax Notes senior reporter Cady Stanton investigated a provision of the low-income housing tax credit and talked to housing advocates and tenants about how a 1990s ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. Preview this article 1 min The expansion of a popular tax ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. Originally passed by the U.S. House of Representatives on ...

The expansion of the nation’s primary affordable housing tool is running into a familiar problem: financing. Donald Trump’s tax law overhaul was expected to supercharge the Low-Income Housing Tax ...

HUD’s 2026 income limits are now in effect for Low-Income Housing Tax Credit (LIHTC) properties, prompting owners and managers to revise eligibility criteria and rent calculations. This update ...

A yearslong slide in equity pricing for low-income housing tax credits is colliding with the program’s expansion under the One Big Beautiful Bill Act, reshaping how deals using the country’s most ...