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The District of Columbia’s fiscal year (FY) 2015 Budget Support Emergency Act, which became effective on Oct. 1, 2014, implements a low-income housing tax credit for the District of Columbia. As a result of the legislation, the Department of Housing and Community Development will make available $1 million in LIHTCs in FY 2015. For years following 2015, the available allocation amount will be equal to the District of Columbia’s federal LIHTC cap.
