Housing finance · federal
Low-Income Housing Tax Credit (LIHTC), Elderly/Senior Set-Aside
U.S. Department of Housing and Urban Development / Internal Revenue Service
Section 42 LIHTC is the primary federal subsidy for affordable rental housing. The IRS allocates credits to state housing finance agencies (in WA, WSHFC) which award them to developers. LIHTC properties may legally restrict occupancy to seniors (62+ or 55+ with services) under the federal Housing for Older Persons Act exemption. HUD's LIHTC Database (lihtc.huduser.gov) is the authoritative national inventory of placed-in-service LIHTC properties and can be filtered to identify WA senior-designated buildings.
Source lihtc.huduser.gov/