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HUD recently issued revised extremely low-income (ELI) limits. The revised limits are effective July 1, 2014. ELI limits are defined as “very low-income families whose incomes do not exceed the higher of the Federal poverty level or 30 percent of Area Median Income (AMI).” Although ELI limits don't affect LIHTC income limit calculations, many tax credit site professionals may also work with various HUD programs that utilize ELI targeting requirements.
