California’s Essential Workers and the Low-Income Housing Tax Credit Program

Abstract

The coronavirus pandemic has underscored that need for safe and affordable housing. Latinos in California are dying at nearly three times the rate of Whites, in part because Latinos are disproportionately employed in frontline essential jobs. Workers in these jobs earn low wages and lack affordable housing, leading to overcrowded housing and increased risk of exposure. The Low-Income Housing Tax Credit (LIHTC) program is an important tool for creating much needed affordable rental housing.