February
2026
Q2 2026 Market Commentary
by
LIZ KANG
,
General Counsel
Why 4% Low Income Housing Tax Credit, The Quiet Powerhouse of Tax-Exempt Investments
As demand outpaces supply and traditional funding sources fall short, the 4% Low-Income Housing Tax Credit program has become a quiet powerhouse within affordable housing development nationwide. Traditionally, this government-backed structure provided limited investment opportunities, confined to small-scale equity structures. However, with IMPACT’s differentiated investment approach, the 4% LIHTC framework can be used to build scalable tax-exempt institutional grade affordable housing investments.
Learn more about how this structure works and how it could fit into your portfolio here:
