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Understanding Whom the LIHTC Program Serves: Data on Tenants in LIHTC Units as of December 31, 2014



Release Date: 
December 2016 (26 pages)
Posted Date:   
April 11, 2017



In 2008, Congress passed the Housing and Economic Recovery Act (HERA), requiring each state housing finance agency (HFA) that administers the Low-Income Housing Tax Credit (LIHTC) to submit certain demographic and economic information on tenants in LIHTC units to the U.S. Department of Housing and Urban Development (HUD) according to standards determined by the Secretary of HUD. HERA specifically requires HFAs to submit to HUD information concerning race, ethnicity, family composition, age, income, use of rental assistance, disability status, and monthly rental payments of households residing in LIHTC properties. This report represents the third annual data release of information collected under this mandate. More detailed background of this data collection is available in the original report, Understanding Whom the LIHTC Program Serves: Tenants in LIHTC Units as of December 31, 2012.


This report is part of the collection of Low-Income Housing Tax Credits reports.

Click here to access the latest report in this series.

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Note: Guidance documents, except when based on statutory or regulatory authority or law, do not have the force and effect of law and are not meant to bind the public in any way. Guidance documents are intended only to provide clarity to the public regarding existing requirements under the law or agency policies.