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In the LIHTC program, if the income of tenants of a low-income unit in the building increases above the limit allowed, the next available unit (NAU) of comparable or smaller size in the building will be rented to tenants having a qualifying income. This is the NAU rule and it applies whenever a household's income rises above 140 percent (or 170 percent at deep rent-skewed sites) of the tax credit program's income limits.
