Description: The Low-Income Housing Tax Credit (LIHTC) is the most important resource for creating affordable housing in the United States today. The LIHTC database, created by HUD and available to the public since 1997, contains information on 36,364 projects and almost 2,235,000 housing units placed in service between 1987 and 2010. Created by the Tax Reform Act of 1986, the LIHTC program gives State and local LIHTC-allocating agencies the equivalent of nearly $8 billion in annual budget authority to issue tax credits for the acquisition, rehabilitation, or new construction of rental housing targeted to lower-income households. Although some data about the program have been made available by various sources, HUD's database is the only complete national source of information on the size, unit mix, and location of individual projects. With the continued support of the national LIHTC database, HUD hopes to enable researchers to learn more about the effects of the tax credit program. The LIHTC property locations depicted in this map service represent the general location of the property. The locations of individual buildings associated with each property are not depicted here. The location of the property is derived from the address of the building with the most units. Data included are for projects and housing units placed in service through 2010. Location data for HUD-related properties and facilities are derived from HUD's enterprise geocoding service. While not all records are able to be geocoded and mapped, we are continuously working to improve the address data quality and enhance coverage. Note that this file only includes x, y coordinates and associated attributes for those addresses that can be geocoded to an interpolated point along a street segment, or to the centroid of the nearest U.S. Census block. Please consider this issue when using any datasets provided by HUD.