Low Income Housing Tax Credits Georgia
State Housing Tax Credits were created by the State of Georgia,
as an enhancement to the Federal Low Income Housing Tax Credit
Program (Section 42) for the purpose of providing additional
capital for the development of affordable housing in the
state of Georgia. The Georgia credit may be taken against
Georgia income tax. The Georgia credit is received over the
same term as the Section 42 credit. The Georgia State Housing
Credit is bifurcated from the federal credit and thus only
state tax benefits are derived from the program.
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