Low-Income Housing

Federal Low-Income Housing Tax Credit Database

This is a database related to interests in and transfers of real estate, in the following material: Statutes and Legislative Materials. A description of this real estate database is provided below:

Full text of section 42 of the Internal Revenue Code (IRC), the low-income housing credit, as found in the Housing and Development Reporter Reference Files.

Further information on United States legal research databases, including real property databases, are provided following the former link.

Finding the law: Low Income Housing in the U.S. Code

A collection of general and permanent laws relating to low income housing, passed by the United States Congress, are organized by subject matter arrangements in the United States Code (U.S.C.; this label examines low income housing topics), to make them easy to use (usually, organized by legal areas into Titles, Chapters and Sections). The platform provides introductory material to the U.S. Code, and cross references to case law. View the U.S. Code’s table of contents here.