Enacted in 1986 by the Tax Reform Act, the Low-Income Housing Tax Credit (LIHTC) program is an Internal Revenue Service (IRS) program and not a Department of Housing and Urban Development (HUD) program. The program is administered by the Georgia Department of Community Affairs (DCA), the state’s housing and community development agency. The LIHTC tax credit program allocates Federal and State tax credits to qualified developers to construct housing for low- to moderate-income renters. The Letter of Support (if awarded) by the City of Chamblee is provided to the developer who is responsible for submitting alongside the rest of their application to the Georgia Department of Community Affairs per their LIHTC instructions for submission and annually updated Qualified Allocation Plan.
