### Question
What does low-income unit mean?


### Answer
**Low-income unit** has the following meaning in *26 U.S.C. § 42*:

> any unit in a building if—


(i) such unit is rent-restricted (as defined in subsection (g)(2)), and


(ii) the individuals occupying such unit meet the income limitation applicable under subsection (g)(1) to the project of which such building is a part

#### Citation:
  - *26 U.S.C. § 42*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

