Oregon Law Review : Vol.102, No.2 (2024)
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Browsing Oregon Law Review : Vol.102, No.2 (2024) by Subject "Affordable housing"
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Item Open Access One Piece of the Puzzle: The Role of Tax Strategies in Addressing Oregon’s Housing Crisis(University of Oregon School of Law, 2024-05-20) Hayden, JulietThis Comment will begin by exploring the history and current status of the housing crisis on a national scale and the direct impacts of the housing crisis on the state of Oregon. The Comment will then describe the mechanics, challenges, and efficacy of both the federal Low-Income Housing Tax Credit (LIHTC) and the state-level Oregon Affordable Housing Tax Credit (OAHTC). Finally, the Comment will offer recommendations to improve the existing tax strategies as well as the supplemental programs that policymakers should implement to better address Oregon’s affordable housing crisis.