Summary
Credit for low-income housing projects; administered by PA Housing Finance Agency. Geographic targeting to low-income areas.
Benefit
- Percentage
- —
- Flat
- —
- Duration
- —
- Max annual
- — (taxpayer)
- Max total
- — (taxpayer)
- Carryforward
- —
Program metadata
- Distribution
- taxpayer_earned
- Claimant subject
- business
- Refund/transfer election
- —
- Program family
- —
- Effective
- —
- Sunset
- —
- Application deadline
- —
- Transfer discount
- —
Hard requirements (1)
- zone_typeMust serve low-income housing targets in designated areas (zone_type=distressed per vocab; state-specific label in incentive_geo_zones)
Preference / tiering rules (0)
None.
NAICS industries (0)
Any.
Geo zones (1)
- distressed — · Low-Income Housing Designated Areas
Tags (0)
None.
Source
72 P.S. § 3201 et seq.
Last verified: 2026-04-22
PHFA administered. Geographic/income-based gating.