low-income housing

(1) Generically, any housing that is limited to occupancy by persons whose family income does not exceed certain preset maximum levels.(2) For purposes of special tax incentives provided to persons who build or rehabilitate “qualified low income housing projects,”the IRS defines the term as (a) any project in which 20 percent or more of the units are both rent restricted and occupied by persons whose income is 50 percent or less of the area median gross income or (b) one in which 40 percent or more of the units are both rent restricted and occupied by persons whose income is 60 percent or less of the area median gross income.

单词	low-income housing
释义	low-income housing low-income housing (1) Generically, any housing that is limited to occupancy by persons whose family income does not exceed certain preset maximum levels.(2) For purposes of special tax incentives provided to persons who build or rehabilitate “qualified low income housing projects,”the IRS defines the term as (a) any project in which 20 percent or more of the units are both rent restricted and occupied by persons whose income is 50 percent or less of the area median gross income or (b) one in which 40 percent or more of the units are both rent restricted and occupied by persons whose income is 60 percent or less of the area median gross income. AcronymsSeeLiH
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