使用低收入住房税收抵免来资助辅助生活:绘制当前环境的地图
Jordan Kaplan1, Rebecca Smith2, Taylor Craig3
1Johns Hopkins University School of Medicine, Baltimore, MD, USA.
Journal of the American Medical Directors Association
|November 22, 2025
概括
低收入住房税收抵免 (LIHTC) 资助了一小部分辅助生活 (AL) 设施. 这些LIHTC-AL通常位于医疗需求较大,社会经济地位较低的地区,这表明它们服务于不同的人口.
科学领域:
- 老年学是一门学科.
- 医疗保健服务研究 医疗服务研究
- 住房政策 住房政策
背景情况:
- 低收入住房税收抵免 (LIHTC) 是一个主要的联邦计划,用于经济实惠的住房开发.
- 用LIHTC为辅助生活 (AL) 设施提供资金的使用在很大程度上仍未得到量化.
- 了解这一交叉点对于评估该计划对弱势群体的影响和影响至关重要.
研究的目的:
- 确定LIHTC资助的辅助生活设施 (LIHTC-ALs) 的普及率.
- 将LIHTC-AL与非LIHTC资助的AL的特征进行比较.
- 分析LIHTC-ALs.的地理分布和社会经济背景.
主要方法:
- 将LIHTC数据库 (1987-2022) 与国家AL许可名单 (2023) 联系起来.
- 使用地理空间坐标,地址和属性名称进行数据链接.
- 使用描述性统计数据来比较设施特征.
主要成果:
- 确定了197个LIHTC-AL,占所有AL的0.53%.
- LIHTC-ALs集中在特定的州 (例如,马萨诸塞州,印第安纳州),13个州没有.
- 与其他AL相比,LIHTC-AL在医疗服务不足和收入较低的地区更为普遍.
结论:
- LIHTC资助的一小部分但在地理上有所变化的辅助生活设施.
- LIHTC-ALs不成比例地位于医疗需求较高,社会经济地位较低的地区.
- 这些发现表明,LIHTC资助的AL可能与其他AL设施相比,满足了不同的人口.
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