GRANTRADAR/Grant Programs/Low-Income Housing Tax Credit Program (LIHTC)
California StateTax CreditStackable

Low-Income Housing Tax Credit Program (LIHTC)

Administered by California Tax Credit Allocation Committee (CTCAC) · California

BENEFIT
9% credit
Deadline type: annual

Eligibility Requirements

  • 1Affordable rental housing for households meeting income requirements
  • 2Available for new construction or rehabilitation projects
  • 3Must comply with 55-year regulatory agreement
  • 4Serves low-income households per Section 42 requirements

Eligible Project Types

MultifamilyAffordable Housing
STACKING POTENTIAL

Low-Income Housing Tax Credit Program (LIHTC) is stackable — it can be combined with other federal, state, and local programs on the same project. Michigan and Ohio projects commonly stack this program with Federal Historic Tax Credit, New Markets Tax Credit, and Opportunity Zone deferral to maximize total incentive value. Use GrantRadar to see your full stack.

AFTER YOU WIN
View the Low-Income Housing Tax Credit Program (LIHTC) compliance checklist →

Reporting deadlines, vendor rules, and the disallowed-cost pitfalls that trigger clawbacks.