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federalUnited StatesLow-Income Housing Tax Creditrent_limit
Where several programs restrict the same unit, each restriction applies independently
xp.layered.most_restrictive · v1.0.0
A unit subject to more than one program must satisfy every applicable program's restrictions. In practice this means the most restrictive income limit, rent limit, recertification cadence and documentation standard governs, unless a program rule expressly displaces another.
This is the rule that makes a layered property auditable at all. It is deliberately conservative: it never relaxes a restriction, and it routes irreconcilable conflicts to human review.
- 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 credit42(g)(2)
- HOME Investment Partnerships Program92.252
- Housing Trust Fund93.302