{
  "id": "CRED_LOW_INCOME_HOUSING",
  "name": "Low-Income Housing Tax Credit (LIHTC)",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayers must own a qualified low-income building that meets specific occupancy and rent-restriction requirements and receive an allocation from a state housing agency.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Provides a substantial tax credit for the construction or rehabilitation of affordable rental housing. The credit is typically 9% for new non-federally subsidized buildings and 4% for other projects, taken over a 10-year period.",
  "irc_reference": "IRC §42",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}