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TABLE OF CONTENTSContents CHAPTER 1 Income Housing Tax Credits and Year 15171.01 Introduction171.02 Overview of the LIH TC Program18 1 Land Use Restriction Agreement (LAURA)20 2 Extended Period211.03
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Obtain the necessary forms and publications from the relevant tax authority.
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Who needs low-income housing tax credits?
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Individuals or families with low incomes who are in need of affordable housing options may also benefit indirectly from low-income housing tax credits, as these credits help stimulate the creation of affordable housing units.
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