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20089 Low-Income Housing Tax Credit Manual

20089 Low-Income Housing Tax Credit Manual 2025

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The document is a draft manual for the South Carolina State Housing Finance and Development Authority's Low-Income Housing Tax Credit (LIHTC) program. It outlines the administration, procedures, application processes, financial underwriting standards, compliance monitoring, and allocation procedures for LIHTC. The manual details guidelines for applicants, including eligibility criteria, application submission requirements, financial feasibility assessments, and compliance obligations to ensure developments meet low-income housing needs. It also specifies various set-asides for different types of projects and includes definitions relevant to the program.

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