Low Income Housing Tax Credit

The Low-Income Housing Tax Credit program was established by the 1986 Tax Reform Act and is administered by the federal department of Housing and Urban Development. The program allocates tax credits to development to encourage the construction and rehabilitation of affordable multifamily housing. This feature class indicates which Census tracts in the City of Spokane are eligible for the program. Note, these areas are set by agencies outside the City of Spokane.低收入住房税收抵免（Low-Income Housing Tax Credit）项目由1986年《税收改革法案（Tax Reform Act）》设立，由美国联邦住房和城市发展部（Department of Housing and Urban Development）负责管理。该项目通过向住宅开发项目分配税收抵免额度，以推动可负担多户住宅的建设与翻新改造。本要素类（feature class）用于标识斯波坎市（City of Spokane）范围内符合该项目参与资格的人口普查区（Census tracts）。请注意，上述符合资格的区域由斯波坎市以外的官方机构划定。