ABSTRACT
This chapter focuses on the application of the low-income housing tax credit (LIHTC) in Indian country. It explains background information on the LIHTC, including a review of the databases on the housing program. The chapter examines the LIHTC and compared the level of LIHTC activity nationwide and in Indian country. David W. Bland observes many advantages to developing LIHTC projects in Indian country compared with developing projects away from tribal areas. LIHTC housing production far exceeds that of direct housing subsidies, such as the HOME program administered by the US Department of Housing and Urban Development. The 93 tribal area LIHTC projects have been produced over the life of the tax-credit program. Annual LIHTC activity in Indian country from 1987 through 1998 generally paralleled the annual LIHTC production trends for the nation as a whole. In contrast, national LIHTC activity is distributed more broadly throughout the 50 states.
