What are the LIHTC minimum set-aside tests, and how do 20-50, 40-60, and Average Income differ?

Answers from the sources

  1. Fortress PropTech

    “Every LIHTC project must elect one minimum set-aside test, which fixes how many units stay rent-restricted and income-qualified. The 20-50 test requires at least 20% of units to serve households at or below 50% of area median gross income.”

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Published
2026-10-25
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2026-10-25
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