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Tax Credits for Developing or Renting Housing for Victims of Domestic Violence

April 6, 2021
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WRITTEN BY Dr. Jill Barnas

Many domestic violence survivors leaving abusive situations have basic residential, health, social, and legal needs which can sometimes be accommodated by domestic violence programs; however, these programs cannot accommodate every service call. In some states, these programs receive a large portion of their funding from tax-deductible charitable donations and state and local fines/fees. HB 425 would authorize tax credits for developing and/or renting housing for domestic violence survivors. Federal, state and local tax revenue fund a range of public goods and services, including education, healthcare, and infrastructure. Policies that reduce the amount of taxes owed by a taxpayer (e.g., tax credits) are expected to decrease government revenue while incentivizing immediate private spending and investment in high-need projects, government programs, or philanthropic services (e.g., Low Income Housing Tax Credits).


  • Domestic violence affects all genders, races, sexual orientations, and socioeconomic statuses. There is a strong link between domestic violence, poverty, and homelessness.
  • Of the 62,401 individuals seeking services from domestic violence programs, 18% sought residential support and 40%sought non-residential support; 42% of requests were unmet for all services.
  • The Low-Income Housing Tax Credit (LIHTC) provides a tax incentive to individuals or businesses to construct or rehabilitate affordable housing for low-income households, which could potentially assist domestic violence victims as well.


  • Numbers of domestic violence cases are likely underreported, for reasons including shame, embarrassment, and fear of retaliation.
  • Tax credits would provide incentives to those who develop housing for domestic violence survivors. However, domestic violence survivors may not be able to afford to live in these developments without rental assistance.
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