This paper describes the rationale for including a range of public health-related criteria in awarding low-income housing tax credits. The authors argue that such criteria would create incentives for the development of healthier homes and neighborhoods for low-income families. The federal tax credit program is largely administered by states, which would have to adopt such an approach.

ChangeLab Soutions (formerly Public Health Law & Policy) is a leading practitioner in finding public health law solutions to health disparities. Kresge’s Health Program supported this work.