Low Income Housing Tax Credits (LIHTCs)

Evidence Rating  
Evidence rating: Some Evidence

Strategies with this rating are likely to work, but further research is needed to confirm effects. These strategies have been tested more than once and results trend positive overall.

Disparity Rating  
Disparity rating: Potential to decrease disparities

Strategies with this rating have the potential to decrease or eliminate disparities between subgroups. Rating is suggested by evidence, expert opinion or strategy design.

Health Factors  
Date last updated

Low Income Housing Tax Credits (LIHTCs) provide a federal tax credit equal to a large percentage of the cost incurred for developing or rehabilitating units for individuals or families with low incomes in rental housing developments1. States distribute LIHTC funds through Qualified Allocation Plans (QAPs), a competitive process that prioritizes projects that will serve families with the lowest incomes and remain affordable for the longest time period2. Units must remain affordable for 30 years and have pre-determined rent ceilings and rental rates that do not increase with growth in tenants’ incomes3; most LIHTC developments only include rent-restricted units4. Maximum rental rates are federally mandated, although states may select lower rates5. Residents of LIHTC-funded units often receive other forms of housing support5, 6, such as funds from the HOME Investment Partnership Program, Community Development Block Grants (CDBGs), or housing trust funds7. LIHTC is the largest subsidy for place-based, income-eligible housing in the U.S.7, 8.

What could this strategy improve?

Expected Benefits

Our evidence rating is based on the likelihood of achieving these outcomes:

  • Increased access to affordable housing

  • Increased access to quality housing

Potential Benefits

Our evidence rating is not based on these outcomes, but these benefits may also be possible:

  • Reduced crime

  • Increased neighborhood socio-economic diversity

  • Reduced blight

What does the research say about effectiveness?

There is some evidence that Low Income Housing Tax Credits (LIHTCs) increase access to quality, affordable housing for families with low and moderate incomes9, 10, 11, 12 without negative effects on neighboring communities or property values13, 14, 15, 16. LIHTCs are also a suggested strategy to minimize the displacement of residents with low incomes that can follow neighborhood improvements such as new affordable housing options17. Additional evidence is needed to confirm effects and understand the characteristics of successful LIHTC efforts7.

Small new construction14, 18 and larger rehabilitation projects14 appear to modestly improve neighborhood quality. LIHTCs in high poverty areas are likely to generate greater benefits than LIHTCs in neighborhoods with middle11 or higher incomes19; LIHTCs may also be associated with decreases in poverty rates in high poverty neighborhoods20. LIHTC developments in distressed neighborhoods can increase property values and reduce crime21 and violent crime rates19, 22, and may also help eliminate dilapidated buildings, vacant lots, and other forms of blight23. The increased access to affordable rental housing created by LIHTC programs may be associated with reduced intimate partner violence-related homicide against women ages 15 to 44, who are current or previous intimate partners of the perpetrator24 and with reduced reports of child maltreatment25. LIHTC developments in higher income areas may reduce property crime and do not appear to increase crime overall19, though may be associated with slight reductions in property value21.

LIHTCs have not been shown to displace new construction when credits are invested in stable or declining areas10. Property values of nearby houses have remained stable, and in some cases, appreciated more rapidly than neighboring areas with the establishment of LIHTC sites13, 15, 16, while a Chicago-based study indicated that housing values increase in areas surrounding LIHTC developments26. LIHTC developments can also positively influence nearby property upkeep14. In neighborhoods with high rates of poverty, LIHTC developments have positive effects on neighborhood economic status; households moving into the LIHTC development neighborhood have incomes which are higher than the average household income within a Metropolitan Statistical Area (MSA)27. A Polk County, IA-based study suggests that careful site planning and design as well as efforts to attract tenants with various income levels may avoid any potential negative consequences for nearby property values28. LIHTCs may displace new construction in gentrifying neighborhoods10, 16. Neighborhoods with LIHTC-funded units may have more households with low incomes than surrounding neighborhoods, perhaps because income-eligible families move to pursue LIHTC-supported housing16, 20.

Overall, LIHTC use is associated with declines in racial segregation at the metropolitan level in low29, 30 and high poverty neighborhoods19, 29, 30. However, a study of LIHTC tenants in 12 states suggests Black and Hispanic LIHTC tenants with low incomes continue to live in significantly more disadvantaged neighborhoods than other LIHTC tenants8. A California-based study suggests that LIHTC developments are frequently grouped together, often in racially and ethnically diverse neighborhoods with fewer advantages31. An Ohio-based study of LIHTC developments suggests that, when given the choice, households with low incomes may prefer areas with a greater number of new LIHTC units when compared to households with higher incomes that are also considering a move to a new area; LIHTC program planners may experience challenges creating neighborhoods with mixed-income levels32. Research suggests that state Qualified Allocation Plans (QAPs) may help shape LIHTC allocations to reduce poverty concentrations and racial segregation33.

Residential segregation has several negative health effects and is one of the driving factors behind high mortality rates among Black Americans34, 35, 36. Residential segregation increases racial disparities in housing stability, homeownership, and property values37. A significant part of the racial wealth divide at all income levels is related to lower rates of homeownership and the lower value of homes for people of color37, 38, 39. Structural racism in the housing market has created undervalued, marginalized neighborhoods with deficient housing and severe blight, including vacant lots and abandoned properties, along with under-resourced, lower-quality schools, fewer job opportunities, limited services, inadequate food supplies, and neglected public infrastructure37. Schools in these neighborhoods receive billions of dollars less than schools in predominantly White neighborhoods, since school funding is substantially based on local property taxes40. By restricting educational and employment opportunities, residential segregation prevents socio-economic mobility, maintains wage gaps, upholds the racial wealth divide, and keeps generation after generation of Black Americans in poverty35. Experts suggest that LIHTCs, if implemented carefully and with the support of other affordable housing programs, may help reduce residential segregation and concentrated poverty29, 30, 33, 34.

Some experts suggest that LIHTCs could be adjusted to better benefit households with the lowest incomes29; flat rate rents may still be unaffordable for many households with low incomes6. An examination of LIHTC tenants in 18 states indicates that approximately half of all LIHTC units are occupied by households with incomes below 30% of the area median5. Living in LIHTC developments may allow residents to use savings from affordable rent for other needs (i.e., nutrition, child care, transportation, etc.) and to grow their savings; however, the actual savings depends on the location and age of the LIHTC unit9. Pairing LIHTC programs with vouchers for utilities may provide additional savings to residents41.

A study of LIHTC-supported housing rehabilitation in Texas suggests that LIHTCs in neighborhoods with households with low incomes can increase students’ academic achievement42. A national, survey-based study suggests that children residing in LIHTC properties may be more likely to have well-child visits and dental care, compared to children from families with low incomes residing in non-LIHTC properties. However, children residing in LIHTC properties may also be more likely to be absent from school and to suffer from asthma43. Experts suggest that additional reform around funding and subsidy allocation is needed to increase the effectiveness of LIHTC44.

A nationwide study suggests that state policy can affect transportation costs and access to everyday destinations (i.e., location efficiency) for new LIHTC development, improving access to public transportation and regional employment opportunities45. A Texas-based study suggests that LIHTC developments have low walkability scores46. Walkable environments have been shown to encourage social cohesion, increase community safety, and support public health46.

A California-based report suggests there are several key factors that can increase the cost of a LIHTC development, including: location, building type, building components, and if the development is considered green (i.e., energy efficient appliances, windows, light fixtures, smart thermostats, etc.)47. Developments with sustainable design features come with higher upfront costs but support cost savings in the long-term for tenants47, especially when combined with additional resources such as utility allowances and vouchers41.

How could this strategy advance health equity? This strategy is rated potential to decrease disparities: supported by some evidence.

There is some evidence that Low Income Housing Tax Credits (LIHTCs) have the potential to decrease disparities in access to quality, affordable housing for families with low and moderate incomes. LIHTC is associated with reduced racial segregation at the metropolitan level in low30 and high poverty neighborhoods19, 30, and adds affordable housing to racially and ethnically-integrated settings29.

With fewer credits allocated to neighborhoods home to predominantly minority populations in recent years33, there has been an increase in moves to neighborhoods with lower poverty and greater racial diversity52. A Boston-based study suggests that more than 60% of LIHTC developments are in neighborhoods with poverty rates of 10% or more, and that LIHTC units are concentrated in poverty-stricken areas with a high proportion of minority residents53. A study based on data about LIHTC tenants living in 12 different states suggests that LIHTC tenants that are Black, Hispanic, and have low incomes continue to live in significantly more socially and economically disadvantaged neighborhoods than other LIHTC tenants8. Another study finds that LIHTCs may contribute to racial segregation and concentrated poverty, suggesting it does not play a role in socio-economic and racial integration54.

A Texas-based spatial analysis found school districts with LIHTC developments had increased numbers of Black, Latino/a, and students from families with low incomes, when compared to a school district without LIHTC developments55. A national survey study finds that children living in LIHTC housing were more likely to be non-Hispanic Black, have a family income-to-poverty ratio below 50%, have Medicaid or insurance through the Children’s Health Insurance Program (CHIP), have no worker in the family, come from a single parent household, and reside in the least advantaged neighborhoods, when compared to children not living in LIHTC housing43.

Severe weather and climate hazards affect residents differently depending on the quality and type of housing they live in56. In recent years, climate change has led to increased summer temperatures with longer, more frequent, and more severe extreme heat events. Extreme heat has become one of the leading weather-related causes of mortality in the U.S.57, 58. A California-based study found 14% of LIHTC units are frequently subjected to extreme heat56. Residents with low incomes often live in areas with less green space, contributing to higher temperatures and urban heat island effects56, 59.

Additional research is needed to understand how establishing LIHTC developments in neighborhoods of opportunity may impact both the families moving to the neighborhood, along with the original residents60.

What is the relevant historical background?

Low Income Housing Tax Credits (LIHTCs) were created with the passing of the Tax Reform Act in 19861, 44. According to the National Council on State Housing Agencies, between 2003 and 2014, nearly 800,000 units were subsidized through the LIHTC program44. At the onset of the LIHTC program, rental housing was the most common form of LIHTC development. By the early 2000s, developers began adding LIHTC developments to suburbs with low rates of poverty61. A study analyzing project level data of LIHTC developments shows that LIHTC programs provide 17% of families with low incomes entry into high or very high opportunity neighborhoods, while 69% of LIHTC developments are placed in low or very low opportunity neighborhoods. This further exacerbates the concentration of households with low incomes in areas that already suffer from significant rates of unemployment, poverty, and poor school performance62.

Intimate partner violence (IPV) affects millions of people in the U.S. each year; it can vary in frequency and severity63. IPV is connected to many severe health outcomes and economic repercussions and has worse consequences for people from racial and ethnic minority groups63. In 1994, the Violence Against Women Act (VAWA) was passed by Congress in recognition of the severity of the crimes that are associated with domestic violence, sexual assault, and stalking. In 2013, in recognition that homes are often a site of IPV, VAWA was expanded to cover more housing programs, including LIHTC. Guaranteeing that LIHTC housing complies with VAWA ensures access to and maintains safe, affordable housing for survivors and their families64.

The Consolidated Appropriations Act of 2018 included a 12.5% increase in allocations to LIHTC over four years, which could produce an estimated 28,400 additional affordable units7, 48.

Equity Considerations
  • Does your local Low Income Housing Tax Credit (LIHTC) program consider what impact the housing’s location may have on residents? Is the area prone to any environmental impacts or extreme weather events?
  • Have any monitoring programs been integrated into your local LIHTC program? Is there a heavy reliance on audits, recapture, and/or other sanctions?
  • Where are LIHTC units located? Does the neighborhood include access to jobs, quality schools, health care and behavioral health services, grocery stores, etc.?
  • What other local programs or federally funded assistance might vulnerable community members be eligible for; who can the local LIHTC partner with?
  • Do local LIHTC developers have partnerships with other organizations with a vested interest in creating sustainable and affordable housing, such as service providers, faith-based groups, banks, non-profit developers, housing advocacy groups, or unions?
Implementation Examples

Low Income Housing Tax Credits (LIHTCs) are available in all 50 states, Washington, D.C., and Puerto Rico. The federal government allocates roughly $8 billion per year to support LIHTCs1; in 2021, the total annual housing tax credit allocation to each state is limited to $2.81 per resident, adjusted for inflation48. This funding has produced 3.44 million units of affordable rental housing between 1987 and 202049 and about 236,000 housing units in nearly 1,600 rural counties. U.S. Department of Agriculture (USDA) Rural Development data indicate that LIHTC preserved almost 200,000 units that house families with low incomes, older adults, and people with disabilities, as of 201650.

States utilize Qualified Allocation Plans (QAPs) to distribute LIHTC funds; Novogradac compiles state QAPs annually on its website51.

Implementation Resources

Resources with a focus on equity.

US HUD-LIHTC database - U.S. Department of Housing and Urban Development (U.S. HUD). Low income housing tax credits: About the LIHTC database.

ChangeLab-Housing toolkit - ChangeLab Solutions. Preserving, protecting, and expanding affordable housing: A policy toolkit for public health. 2015.

AHIC - Affordable Housing Investors Council (AHIC). Investing in affordable housing through federal low-income housing tax credits (LIHTC).

AHTCC - The Affordable Housing Tax Credit Coalition (AHTCC). The housing credit: Transforming lives, strengthening communities, creating jobs.

NLIHC - National Low Income Housing Coalition (NLIHC). Dedicated to socially just public policy for affordable and decent homes.

Loney 2019 - Loney L, Way H. Strategies and tools for preserving Low Income Housing Tax Credit properties. Journal of Affordable Housing & Community Development. 2019;28(2):255-285.

Luque 2019a - Luque JP, Ikromov N, Noseworthy WB. Chapter 3: The Low-Income Housing Tax Credit (LIHTC) program. In: Affordable Housing Development. Springer; 2019:33-50.

US Treasury-LIHTC - U.S. Department of the Treasury (U.S. Treasury). Office of the Comptroller of the Currency. Low-Income Housing Tax Credit Program (LIHTC).

Footnotes

* Journal subscription may be required for access.

1 US HUD-LIHTC database - U.S. Department of Housing and Urban Development (U.S. HUD). Low income housing tax credits: About the LIHTC database.

2 US HUD-Ellen 2015 - Ellen IG, Horn K, Kuai Y, Pazuniak R, Wiliams MD. Effect of QAP incentives on the location of LIHTC properties: Multi-disciplinary research team report. Washington, D.C.: U.S. Department of Housing and Urban Development (U.S. HUD), Office of Policy Development and Research; 2015.

3 US HUD-Khadduri 2012 - Khadduri J. What happens to low income housing tax credit properties at year 15 and beyond? Abt Associates, Inc. for U.S. Department of Housing and Urban Development (U.S. HUD); 2012.

4 Ellen 2009 - Ellen IG, O’Regan KM, Voicu I. Housing markets and the economy, Chapter 8: Siting, spillovers, and segregation: A reexamination of the low income housing tax credit program. In: Glaeser E, Quigley J, eds. Housing Markets and the Economy: Risk, Regulation, and Policy. Lincoln Institute of Land Policy; 2009:203-267.

5 O’Regan 2013 - O'Regan KM, Horn KM. What can we learn about the Low-Income Housing Tax Credit program by looking at the tenants? Housing Policy Debate. 2013;23(3):597-613.

6 NBER-Collinson 2015 - Collinson R, Ellen IG, Ludwig J. Low-income housing policy. The National Bureau of Economic Research (NBER). 2015: Working Paper 21071.

7 Urban-Scally 2018 - Scally CP, Gold A, Hedman C, Gerken M, DuBois N. The Low-Income Housing Tax Credit: Past achievements, future challenges. Washington, D.C.: Urban Institute; 2018.

8 Ellen 2018a - Ellen IG, Horn KM, Kuai Y. Gateway to opportunity? Disparities in neighborhood conditions among Low-Income Housing Tax Credit residents. Housing Policy Debate. 2018;28(4):572-591.

9 Oluku 2022 - Oluku U, Cheng S. The Low-Income Housing Tax Credit program: A multicity rent savings analysis. Housing Policy Debate. 2022.

10 Baum-Snow 2009 - Baum-Snow N, Marion J. The effects of low income housing tax credit developments on neighborhoods. Journal of Public Economics. 2009;93(5-6):654-666.

11 Deng 2011a - Deng L. Low-income housing tax credit developments and neighborhood change: A case study of Miami-Dade County. Housing Studies. 2011;26(6):867-895.

12 Deng 2007 - Deng L. Comparing the effects of housing vouchers and low-income housing tax credits on neighborhood integration and school quality. Journal of Planning Education and Research. 2007;27(1):20-35.

13 Deng 2011b - Deng L. The external neighborhood effects of low-income housing tax credit projects built by three sectors. Journal of Urban Affairs. 2011;33(2):143-166.

14 Edmiston 2015 - Edmiston KD. Low-income housing tax credit developments and neighborhood property conditions. Social Science Research Network. 2015.

15 UW CULER-Green 2002 - Green RK, Malpezzi S, Seah KY. Low Income Housing Tax Credit housing developments and property values. Madison: Center for Urban Land Economics Research (CULER), University of Wisconsin–Madison; 2002.

16 Freedman 2015 - Freedman M, McGavock T. Low-income housing development, poverty concentration, and neighborhood inequality. Journal of Policy Analysis and Management. 2015;34(4):805-834.

17 Damewood 2011 - Damewood R, Young-Laing B. Strategies to prevent displacement of residents and businesses in Pittsburgh's Hill District. September 2011.

18 FRB-Jackson 2015 - Jackson O, Kawano L. Do increases in subsidized housing reduce the incidence of homelessness? Evidence from the Low-Income Housing Tax Credit. Federal Reserve Bank of Boston. 2015: Working Paper No. 15-11.

19 Diamond 2019 - Diamond R, McQuade T. Who wants affordable housing in their backyard? An equilibrium analysis of low-income property development. Journal of Political Economy. 2019;127(3):1063-1117.

20 Ellen 2016 - Ellen IG, Horn KM, O'Regan KM. Poverty concentration and the Low Income Housing Tax Credit: Effects of siting and tenant composition. Journal of Housing Economics. 2016;34:49-59.

21 Dillman 2017 - Dillman K-N, Horn KM, Verrilli A. The what, where, and when of place-based housing policy's neighborhood effects. Housing Policy Debate. 2017;27(2):282-305.

22 Freedman 2011 - Freedman M, Owens EG. Low-income housing development and crime. Journal of Urban Economics. 2011;70(2-3):115-131.

23 Woo 2016 - Woo A, Joh K, Van Zandt S. Impacts of Low-Income Housing Tax Credit program on neighborhood housing turnover. Urban Affairs Review. 2016;52(2):247-279.

24 Austin 2022 - Austin AE, Durrance CP, Runyan CW, et al. Affordable housing through the low-income housing tax credit program and intimate partner violence-related homicide. Preventative Medicine. 2022;155:106950.

25 Shanahan 2022 - Shanahan ME, Austin AE, Durrance CP, et al. The association of Low-Income Housing Tax Credit units and reports of child abuse and neglect. American Journal of Preventative Medicine. 2022;62(5):727-734.

26 Voith 2022 - Voith R, Liu J, Zielenbach S, et al. Effects of concentrated LIHTC development on surrounding house prices. Journal of Housing Economics. 2022;56:101838.

27 Won 2022 - Won J. Exploring spatial clustering over time and spillover effects of the Low-Income Housing Tax Credit on neighborhood-level income segregation. Urban Affairs Review. 2022;58(3):799-831.

28 Funderburg 2010 - Funderburg R, MacDonald H. Neighbourhood valuation effects from new construction of low-income housing tax credit projects in Iowa: A natural experiment. Urban Studies. 2010;47(8):1745-1771.

29 McClure 2019 - McClure K. What should be the future of the Low-Income Housing Tax Credit program? Housing Policy Debate. 2019;29(1):65-81.

30 Horn 2011 - Horn KM, O’Regan KM. The low income housing tax credit and racial segregation. Housing Policy Debate. 2011;21(3):443-473.

31 Basolo 2022 - Basolo V, Huarita E, Won J. A neighborhood-level analysis of Low-Income Housing Tax Credit developments in the state of California and Los Angeles County. Urban Science. 2022;6(2):39-58.

32 Park 2021a - Park S, Yang A, Jeong Ha H, Lee J. Measuring the differentiated impact of new Low-Income Housing Tax Credit (LIHTC) projects on households’ movements by income level within urban areas. Urban Science. 2021;5(4):79-95.

33 Ellen 2018 - Ellen IG, Horn KM. Points for place: Can state governments shape siting patterns of Low-Income Housing Tax Credit developments? Housing Policy Debate. 2018;28(5):727-745.

34 TCF-Quick 2019 - Quick K, Kahlenberg RD. Attacking the Black-white opportunity gap that comes from residential segregation. Washington, D.C.: The Century Foundation; 2019.

35 Williams 2004a - Williams DR, Collins C. Reparations: A viable strategy to address the enigma of African American health. American Behavioral Scientist. 2004;47(7):977-1000.

36 Lens 2021 - Lens M. Low-density zoning, health, and health equity. Washington, D.C.: Health Affairs; 2021.

37 PRRAC-Haberle 2021 - Haberle M, House S, eds. Racial justice in housing finance: A series on new directions. Washington, D.C.: Poverty & Race Research Action Council (PRRAC); 2021.

38 Urban-McCargo 2020 - McCargo A, Choi JH. Closing the gaps: Building black wealth through homeownership. Washington, D.C.: Urban Institute; 2020.

39 Kaplan 2007 - Kaplan J, Valls A. Housing discrimination as a basis for Black reparations. Public Affairs Quarterly. 2007;21(3):255-273.

40 Brookings-Ray 2021 - Ray R, Perry AM, Harshbarger D, Elizondo S, Gibbons A. Homeownership, racial segregation, and policy solutions to racial wealth equity. Washington, D.C.: Brookings Institution; 2021.

41 Ray 2019 - Ray A, Wang R, Nguyen D, et al. Household energy costs and the Housing Choice Voucher program: Do utility allowances pay the bills? Housing Policy Debate. 2019;29(4):607-626.

42 Di 2013 - Di W, Murdoch JC. The impact of the low income housing tax credit program on local schools. Journal of Housing Economics. 2013;22(4):308-320.

43 Gensheimer 2022 - Gensheimer SG, Eisenberg MD, Hindman D, Wu AW, Pollack CE. Examining health care access and health of children living in homes subsidized by the Low-Income Housing Tax Credit. Health Affairs. 2022;41(6):883-892.

44 Eriksen 2020 - Eriksen MD, Lang BJ. Overview and proposed reforms of the Low-Income Housing Tax Credit program. Regional Science and Urban Economics. 2020;80:103379.

45 Adkins 2017 - Adkins A, Sanderford A, Pivo G. How location efficient Is LIHTC? Measuring and explaining state-level achievement. Housing Policy Debate. 2017;27(3):335-355.

46 Woo 2019 - Woo A, Yu CY, Lee S. Neighborhood walkability for subsidized households: Revisiting neighborhood environments of Housing Choice Voucher and Low-Income Housing Tax Credit households. Cities. 2019;89:243-251.

47 Reid 2020 - Reid C. The costs of affordable housing production: Insights from California’s 9% Low-Income Housing Tax Credit program. Berkeley: Terner Center for Housing Innovation, University of California-Berkeley; 2020.

48 CRS-Keightley 2021 - Keightley MP. An Introduction to the low income housing tax credit. Congressional Research Service (CRS) RS22389; 2021.

49 US HUD-LIHTC property data - U.S. Department of Housing and Urban Development (U.S. HUD). Low income housing tax credit (LIHTC): Property level data. 2022.

50 Urban-Gerken 2018 - Gerken M, Hedman C, Scally CP. Why the Low-Income Housing Tax Credit matters for rural communities. Washington, D.C.: Urban Institute; 2018.

51 Novogradac AHRC-LIHTC Map - Novogradac Affordable Housing Resource Center (AHRC). Resources: LIHTC mapping tool.

52 Walter 2018 - Walter RJ, Wang R, Jones S. Comparing opportunity metrics and locational outcomes in the Low-Income Housing Tax Credit program. Journal of Planning Education and Research. 2018;38(4):449-462.

53 Shamsuddin 2020 - Shamsuddin S, Cross H. Balancing act: The effects of race and poverty on LIHTC development in Boston. Housing Studies. 2020;35(7):1269-1284.

54 Gutman 2019 - Gutman A, Moran-McCabe K, Burris S. Health, housing and the law. Northeastern University Law Review. 2019;11(1):251-314.

55 Holme 2020 - Holme JJ, Frankenberg E, Sanchez J, et al. Subsidized housing and school segregation: Examining the relationship between federally subsidized affordable housing and racial and economic isolation in schools. Education Policy Analysis Archives. 2020;28(169).

56 Gabbe 2020 - Gabbe CJ, Pierce G. Extreme heat vulnerability of subsidized housing residents in California. Housing Policy Debate. 2020;30(5):843-860.

57 Khatana 2022 - Khatana SAM, Werner RM, Groeneveld PW. Association of extreme heat with all-cause mortality in the contiguous U.S., 2008-2017. JAMA Network Open. 2022;5(5):e2212957.

58 US EPA-Climate change indicators - U.S. Environmental Protection Agency (U.S. EPA). Climate change indicators: Heat-related deaths.

59 Jennings 2017 - Jennings V, Baptiste AK, Osborne Jelks N, Skeete R. Urban green space and the pursuit of health equity in parts of the United States. International Journal of Environmental Research and Public Health. 2017;14(11):1432.

60 Reid 2019 - Reid CK. Rethinking “opportunity” in the siting of affordable housing in California: Resident perspectives on the Low-Income Housing Tax Credit. Housing Policy Debate. 2019;29(4):645-669.

61 McClure 2006 - McClure K. The low‐income housing tax credit program goes mainstream and moves to the suburbs. Housing Policy Debate. 2006;17(3):419-446.

62 McClure 2021 - McClure K, Schwartz AF. Neighbourhood opportunity, racial segregation, and the Low-Income Housing Tax Credit program in the United States. Housing Studies. 2021.

63 CDC-IPV - Centers for Disease Control and Prevention (CDC). Violence Prevention. Fast facts: Preventing intimate partner violence (IPV).

64 Blake 2019 - Blake R, Ng K. Upstanders and bystanders: The role of state housing finance agencies in implementing the Violence Against Women Act in the Low Income Housing Tax Credit Program. Journal of Affordable Housing & Community Development Law. 2019;28(2):287-298.