Origin: The Low-Income Housing Tax Credit (LIHTC) is available to corporate excise and personal income taxpayers that invest in low-income housing projects that meet federal and state eligibility rules. The credit is part of a federal program that authorizes a federal credit for such investments and subsidizes state credits in states that opt into the program. The Massachusetts Department of Housing and Community Development (DHCD) determines eligibility for, and the amount of, the credit pursuant to federal guidelines. See also Corporate item 2.609.

Origin: M.G.L. c. 62, § 6I, c. 63, § 31H

Item Number
FY2022
FY2023
FY2024
FY2025
FY2026
1.607
8.5
10.1
13.0
15.5
18.1
Loading...