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federalUnited StatesLow-Income Housing Tax Creditgeneral_public_use
Units must be available for use by the general public
lihtc.general_public_use · v1.0.0
A residential unit is not a low-income unit unless it is available for use by the general public, meaning it is rented in a manner consistent with housing policy governing nondiscrimination and is not provided preferentially to members of a social organization or to employees of a single employer.
- Confidence
- high
- Effective from
- 1990-01-01
- Last reviewed
- 2026-08-22
Evidence required
- Tenant selection plan / resident selection criteria(exactly_one)
- Affirmative Fair Housing Marketing Plan (HUD-935.2A)(exactly_one)
Citations
All sources verified within 1 day- Internal Revenue Code Section 42 - Low-income housing credit42(g)(9)
- For use by the general public26 CFR 1.42-9(a), General rule