### Question
Can you define what low-income unit means?


### Answer
**Low-income unit** is defined as the following in *26 U.S.C. § 142*:

> any unit which is required to be occupied by individuals who meet the applicable income limit

#### Citation:
  - *26 U.S.C. § 142*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IV-TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS > Subpart A-Private Activity Bonds**

