Skip to content
RelySign in
← Back to atlas
federalUnited StatesLow-Income Housing Tax Creditrent_limit

Gross rent for a low-income unit must not exceed 30% of the imputed income limitation

lihtc.rent.gross_rent_limit · v1.0.0

Gross rent for a low-income unit, comprising the tenant-paid rent plus the applicable utility allowance plus any non-optional charges, must not exceed 30 percent of the income limitation applicable to that unit based on an imputed household size of 1.5 persons per bedroom.

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

Evidence required

  • Executed lease agreement(exactly_one)
  • Utility allowance documentation(exactly_one)
  • Rent roll(at_least_one)
  • Published income and rent limit schedule in effect(exactly_one)

Citations

All sources verified within 1 day
  • Internal Revenue Code Section 42 - Low-income housing credit
    42(g)(2)(A)-(C)
    statuteSource ↗verified 1d ago
  • Guide for Completing Form 8823, Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition
    Chapter XI, Category 11g - Gross Rent(s) Exceed Tax Credit Limits, section F.1. Determination on a Tax Year Basis, printed p. 133
    persuasive_agency_guidanceSource ↗verified 1d ago