2024年10月6日，拜登政府宣布将不再延长低收入住房税收抵免计划，这一决定对数百万美国人来说无疑是一个沉重打击。该计划最初旨在通过税收优惠，帮助低收入家庭获得可负担的住房，然而随着政策的调整，许多家庭面临失去这一重要支持的风险。
美国廉租房消失
尽管美国人仍在承受高昂租金的压力，但仅在未来五年内，美国就有高达223,000套廉租房单位可能消失。这使得低收入租户面临旷日持久的驱逐战、支付两倍或更多的租金上涨，或被迫回到一个房价很容易吃掉半个月工资的住房市场。
这些廉租房单位是通过低收入住房税收抵免（LIHTC）计划建造的，该计划于1987年推出，向开发商提供税收抵免以换取保持租金低廉。该计划已在全国范围内建造了360万套住房，其扩大规模现在是民主党总统候选人卡玛拉·哈里斯的住房计划的核心，该计划旨在建造300万套新住房。
但问题在于，这些建筑通常只需要保持负担能力至少30年。对于20世纪90年代的LIHTC建设浪潮来说，这些期限现在正在到来，威胁到在美国家人最需要的时候廉租房供应的减少。
未来几十年可能损失多少廉租房单位？
关于全国范围内将失去负担能力的LIHTC单位的数据仍然是一个粗略的估计。
根据国家住房保护数据库，最好的全国性分析估计，到2030年，大约35万个LIHTC单位面临失去负担能力的风险。到2040年，这一数字将达到100万个单位。
并非所有失去LIHTC负担能力保护的单位都会变成市场价。有些通过其他政府补贴、仁慈的房东或州政府（包括加利福尼亚州、科罗拉多州和纽约州）的努力而保持负担能力。
尽管如此，对于已经迫切需要新住房的住房市场来说，这是一个相当大的损失。
国家低收入住房联盟公共政策副总裁莎拉·萨迪安说：“如果我们正在失去目前负担得起且可供家庭使用的房屋，那么我们在应对危机方面就正在失去阵地。”
她说：“这就像有一艘底部有洞的船。”
如何阻止廉租房的损失？
地方政府和非营利组织可以购买即将到期的公寓，可以申请新的税收抵免或其他补贴来延长负担能力，或者租户可以组织起来试图迫使房东和城市官员采取行动。
加利福尼亚州现在要求所有新的LIHTC房产保持负担能力55年。在该规则之前建造的即将到期的开发项目也优先获得新的税收抵免，该州基本上要求所有LIHTC申请人都有拥有和管理廉租房的经验。
加利福尼亚州和科罗拉多州要求房东在建筑物到期之前通知地方政府和租户。然后，城市和非营利组织可以首先购买该房产以保持其负担能力。
然而，与加利福尼亚州不同的是，许多州没有将LIHTC协议延长到30年以上，更没有采取其他措施来保持即将到期的住房负担得起。
尽管如此，地方政府或非营利组织筹集资金购买公寓楼远非保证。虽然新的税收抵免可以续签过期的LIHTC负担能力，但它们是有限的，由美国国税局根据人口分配给各州。
当廉租房单位失去负担能力时，租户会发生什么？
二十多年来，洛杉矶唐人街Marina Maalouf的LIHTC公寓的低租金是她家的一大恩惠，其中包括一个患有自闭症的孙女。
当这份恩典到期时，房东不再有法律义务保持建筑物负担得起，于2021年将租金从1,100美元提高到2,660美元——对Maalouf和她的家人来说遥不可及。随后，租户进行了抗议、罢租和驱逐诉讼。
驱逐案仍在进行中，让Maalouf晚上担心她的家人最终会睡在朋友地板上的睡袋里，甚至更糟。早上，她重复着咒语：“我们还在。我们还在。”但日复一日地为实现这一目标而奋斗是令人筋疲力尽的。
尽管如此，Maalouf的租户行动帮助推动了这一进程。洛杉矶市向房东提供了1500万美元，以通过2034年保持她的建筑物负担得起，但这笔交易不会消除超过30个仍在进行中的驱逐案件，包括Maalouf的案件，或她欠下的2.5万美元的欠租。
最近一天，在Maalouf公寓的庭院里，她的孙女端着一杯水走过来。她5岁了，但由于有特殊需求，她的说话更像是断断续续的单词而不是句子。
Maalouf的声音颤抖着，带着感情说：“这就是为什么我一直希望一切恢复正常，她可以安全。”她敦促她的儿子开始为最坏的情况存钱。
她说：“我们会继续战斗，但一天又一天，这很难……我已经累了。”
On October 6, 2024, the Biden government announced that it would no longer extend the low-income housing tax credit plan. This decision is undoubtedly a heavy blow to millions of Americans. The plan was originally intended to help low-income families obtain affordable housing through tax incentives, but with policy adjustments, many families are at risk of losing this important support.
The disappearance of affordable housing in the United States
Although Americans are still under the pressure of high rents, 223000 low-cost housing units in the United States may disappear in the next five years alone. This leaves low-income tenants facing prolonged eviction wars, paying double or more rent increases, or being forced back into a housing market where prices can easily eat up half a month's salary.
These low rent housing units were built through the Low Income Housing Tax Credit (LIHTC) program, which was launched in 1987 to provide tax credits to developers in exchange for keeping rents low. The plan has built 3.6 million housing units nationwide, and its expansion is now the core of Democratic presidential candidate Kamala Harris' housing plan, which aims to build 3 million new homes.
But the problem is that these buildings usually only need to maintain affordability for at least 30 years. For the wave of LIHTC construction in the 1990s, these deadlines are now approaching, threatening a reduction in the supply of affordable housing when families in the United States need it the most.
How many low rent housing units may be lost in the next few decades?
The data on LIHTC units that will lose their affordability nationwide is still a rough estimate.
According to the National Housing Protection Database, the best nationwide analysis estimates that by 2030, approximately 350000 LIHTC units are at risk of losing their affordability. By 2040, this number will reach one million units.
Not all units that lose LIHTC's affordability protection will become market value. Some maintain affordability through other government subsidies, benevolent landlords, or efforts by state governments (including California, Colorado, and New York).
However, for the housing market that is already in urgent need of new housing, this is a considerable loss.
Sarah Sadian, Vice President of Public Policy at the National Low Income Housing Alliance, said, "If we are losing affordable and family friendly homes, then we are losing ground in responding to the crisis
She said, "It's like having a boat with a hole at the bottom
How to prevent the loss of affordable housing?
Local governments and non-profit organizations can purchase apartments that are about to expire, apply for new tax credits or other subsidies to extend affordability, or tenants can organize to try to force landlords and city officials to take action.
California now requires all new LIHTC properties to maintain affordability for 55 years. Development projects that are about to expire before the rule are also given priority for new tax credits, and the state generally requires all LIHTC applicants to have experience in owning and managing affordable housing.
California and Colorado require landlords to notify local governments and tenants before a building expires. Then, cities and non-profit organizations can first purchase the property to maintain their affordability.
However, unlike California, many states have not extended the LIHTC agreement for more than 30 years, let alone taken other measures to keep housing affordable as it is about to expire.
However, raising funds to purchase apartment buildings by local governments or non-profit organizations is far from guaranteed. Although the new tax credits can renew expired LIHTC affordability, they are limited and allocated to states by the US Internal Revenue Service based on population.
What happens to tenants when low rent housing units lose their affordability?
For over twenty years, the low rent of LIHTC apartments in Marina Maalouf, Chinatown, Los Angeles, has been a great boon to her family, including a granddaughter with autism.
When this grace expires, the landlord no longer has a legal obligation to keep the building affordable, raising the rent from $1100 to $2660 in 2021- out of reach for Maalouf and her family. Subsequently, tenants staged protests, boycotts, and eviction lawsuits.
The expulsion case is still ongoing, causing Maalouf to worry at night that her family will end up sleeping in sleeping bags on her friend's floor, or even worse. In the morning, she repeated the spell: 'We're still here. We're still here.' But struggling day after day to achieve this goal is exhausting.
Nevertheless, Maalouf's tenant actions have helped drive this process forward. The City of Los Angeles has offered the landlord $15 million to keep her building affordable by 2034, but this deal will not eliminate more than 30 ongoing eviction cases, including Maalouf's case or the $25000 rent arrears she owes.
Recently, in the courtyard of Maalouf apartment, her granddaughter walked over with a glass of water. She is 5 years old, but due to her special needs, her speech is more like intermittent words rather than sentences.
Maalouf's voice trembled with emotion as she said, 'That's why I've always hoped everything would return to normal and she could be safe.' She urged her son to start saving for the worst-case scenario.
She said, "We will continue to fight, but day after day, it's hard... I'm already tired