Low-Income Housing Tax Credit Qualified Census Tracts

The Qualified Census Tract (QCT) provision of the Low-Income Housing Tax Credit statute encourages private developers to build low-income housing in low-income and high-poverty areas. This article discusses the legislative history of the QCT provision, explains the current designation methodology, and introduces several research issues concerning QCTs

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Year of publication:	2008
Authors:	Hollar, Michael K. ; Usowski, Kurt G.
Publisher:	[S.l.] : SSRN
Subject:	Steuervergünstigung \| Tax incentive \| Soziale Wohnungspolitik \| Social housing \| Niedrigeinkommen \| Low income

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Extent:	1 Online-Ressource (8 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Cityscape, Vol. 9, No. 3, 2007
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014220525