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federalUnited StatesLow-Income Housing Tax Creditnext_available_unit

The available unit rule constrains renting comparable units once a household exceeds 140% of the limit

lihtc.available_unit.140_rule · v1.0.0

If a low-income household's income on recertification exceeds 140 percent of the applicable income limitation, the unit continues to be treated as a low-income unit only for so long as every residential unit of comparable or smaller size in the building that becomes available is rented to a qualifying household.

Confidence
high
Effective from
1990-01-01
Last reviewed
2026-08-22

Citations

All sources verified within 1 day
  • Internal Revenue Code Section 42 - Low-income housing credit
    42(g)(2)(D)(ii)
    statuteSource ↗verified 1d ago
  • Available unit rule
    26 CFR 1.42-15(a), definition of over-income unit, and (c)(1), Exceptions - In general
    regulationSource ↗verified 1d ago