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 will post more information regarding a timeline for new applications once further guidance is received from Government Officials. We will continue to provide updates as information transpires.
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.