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The Low-Income Housing Tax Credit: Lowering the 50% Bond Threshold to 25%

Published Jan 6, 2023Updated Jun 21, 2025

The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

The Low-Income Housing Tax Credit: Lowering the 50% Bond Threshold to 25% — Informed