Tax Issues

NAHB advocates for incentives in the tax code to make the American dream of homeownership a reality for more Americans across the entire income spectrum and also to promote affordable apartment homes. Incentives include the Low Income Housing Tax Credit (LIHTC) and opportunity zones to encourage investment and economic development in underserved communities.

During the current housing affordability crisis, the nation’s need for affordable rental options is acute. More than one in four renters spend over half of their monthly income on rent. And without federal assistance, it is financially infeasible to construct new affordable rental units. LIHTC is the nation’s most successful tool for producing and preserving affordable housing.

NAHB urges Congress to help address the crisis by providing LIHTC with the resources necessary to meet the nation’s affordable housing needs.

Learn more about the industry’s key tax issues.