The Housing Tax Credit Program (LIHTC) is designed to provide for-profit and nonprofit developers with an incentive to create and maintain affordable housing. This is the country’s most extensive affordable housing program. Developments that may qualify for credits include new construction, acquisition with rehabilitation, rehabilitation and adaptive reuse. Owners of and investors in qualifying developments can use the credit as a dollar-for-dollar reduction of federal income tax liability. Allocations of credits are used to leverage public, private and other funds in order to keep rents to tenants affordable.
SC Housing 9% Housing Tax Credit (LIHTC) Full Applications will be accepted beginning Monday, June 27, 2022 through Friday, July 1, 2022 by 5:00 p.m. (EDT)
Click here for more information on attending the 2023 Housing Tax Credit Roundtable Workshop.
Year 15 Current Properties
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Program Information 2019 - 2011
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LIHTC Market Studies
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State Tax Credits
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Please email questions regarding the Housing Tax Credit Program (LIHTC) to taxcreditquestions@schousing.com.