Affordable housing construction using the low-income housing tax credit.  reforms to the Low-Income Housing Tax Credit program to boost the construction of affordable housing stock. Analyzing quantitative and qualitative evidence, it argues this proposal achieves the stated policy and political goals for the principal. Specifically, it would increase the production of affordable housing units, and appeal to targeted political constituencies. The 1986 Tax Reform legislation replaced beneficial tax provisions for the Section 8 program with the Low-Income Housing Tax Credit (LIHTC) as the primary tax expenditure for affordable housing.