South Carolina State Tax Credit

South Carolina Housing administers the federal and state Low-Income Housing Tax Credit (LIHTC) programs. Established in 1986, the federal LIHTC is responsible for over 3 million units across the country and adds over 100,000 units annually. As such it contributes a material percentage of all multifamily construction. The public-private partnership approach and unique enforcement mechanism make it the nation’s most successful housing program. The state LIHTC started in 2020 and follows the same model as the federal. The program will substantially increase the production of affordable apartments in South Carolina.

Please submit your questions regarding Housing Tax Credits (LIHTC) via email to: