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An income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them (commonly called taxable income). Income tax generally is computed as the product of a tax rate times the taxable income. Taxation rates may vary by type or characteristics of the taxpayer and the type of income.
The LIHTC provides funding for the development costs of low-income housing by allowing an investor (usually the partners of a partnership that owns the housing) to take a federal tax credit equal to a percentage (either 4% or 9%, for 10 years, depending on the credit type) of the cost incurred for development of the low-income units in a rental housing project.
California is a state in the Western United States, lying on the American Pacific Coast.It borders Oregon to the north, Nevada and Arizona to the east, and an international border with the Mexican state of Baja California to the south.
A 2023 study by economists at the W. E. Upjohn Institute for Employment Research and Federal Reserve Bank of Philadelphia found that the construction of new large apartment buildings in low-income neighborhoods lead to an influx of high-income households but also decrease rents in nearby units by increasing housing supply. [37]
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Arizona (/ ˌ ær ɪ ˈ z oʊ n ə / ⓘ ARR-iz-OH-nə; Navajo: Hoozdo Hahoodzo [hoː˥z̥to˩ ha˩hoː˩tso˩]; [10] O'odham: Alĭ ṣonak [ˈaɭi̥ ˈʂɔnak]) [11] is a state in the Southwestern region of the United States, sharing the Four Corners region of the western United States with Colorado, New Mexico, and Utah.
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