Data on Tenants in LIHTC Units as of December 31, 2013
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 second annual data release of information collected under this mandate. Detailed background of this data collection and a summary of LIHTC tenants as of December 31, 2012, are available in the report.