federalUnited StatesLow-Income Housing Tax Creditincome_eligibility

The correct income limit series and effective date must be used

lihtc.income.limit_series_and_timing · v1.0.0

LIHTC and bond projects must use HUD's Multifamily Tax Subsidy Projects income limits, applied no later than 45 days after HUD's publication date, and must respect HERA special limits and the hold-harmless floor where the project qualifies.

Three distinct series are frequently confused: Section 8 income limits, MTSP limits, and HOME limits. Only MTSP governs LIHTC.

Confidence: high
Effective from: 2009-01-01
Last reviewed: 2026-08-22

Evidence required

Published income and rent limit schedule in effect(one_per_year)

Citations

All sources verified within 1 day

HUD Income Limits (Section 8 and Multifamily Tax Subsidy Projects)
HUD User Income Limits dataset landing page, annual release
binding_agency_guidanceSource ↗verified 1d ago
Internal Revenue Code Section 42 - Low-income housing credit
42(g)(1)
statuteSource ↗verified 1d ago