Finance

Iowa's Low Income Housing Tax Credit (LIHTC) program attracts private investment in affordable rental housing by:

AProviding direct cash subsidies to tenants
BOffering federal tax credits to investors who develop or rehabilitate affordable rental housing, in exchange for keeping rents affordable for a specified period✓ Correct
CRequiring banks to make below-market loans for all Iowa housing
DProviding IREC fee waivers for affordable housing brokers

Explanation

LIHTC (Section 42 of the IRC) provides tax credits to developers of qualified affordable rental housing allocated by the Iowa Finance Authority. Investors purchase tax credits to fund development; in return, rents are kept affordable for low-income households for at least 30 years.

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