Low-Income Housing Tax Credit
The Low-Income Housing Tax Credit Program, which is based on Section 42 of the Internal Revenue Code, was enacted by Congress in 1986 to provide the private market with an incentive to invest in affordable rental housing. Federal and state housing tax credits are awarded to developers of qualified affordable housing developments.
Twain provides access to State Low-Income Housing Tax Credit equity for qualifying affordable housing developments and State Low-Income Housing Tax Credits to investors.
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