Community Development and Health: A Health Impact Assessment to Inform the Community Investment Tax Credit Program

Although the links between community development and health are increasingly being recognized, this relationship has yet to be fully explored and documented. The Community Investment Tax Credit (CITC) Health Impact Assessment (HIA) sought to broaden the understanding of this relationship by assessing the implementation of a tax credit program that will provide Community Development Corporations (CDCs) with access to additional funding opportunities in Massachusetts.

The CITC HIA explored the diversity of activities performed by CDCs, the characteristics of the low- and moderate-income populations they serve, and consequently, how changes in CDC activities due to the CITC would impact the health of the communities served. A key issue this HIA highlights is that while the physical development of communities– homes, stores, parks –can support healthier communities, these activities should not overshadow the importance of providing services that allow people to remain in their homes and participate in the economy.

The CITC HIA findings are now informing elements of the CITC program – administered by the Massachusetts Department of Housing and Community Development (DHCD) – including the annual notices for funding, the tax credit allocation process, and the measures that will be used to evaluate the program’s impact. The results are also seeking to, in a sustainable manner, incorporate health into the operating framework of regulations and policies issued by DHCD. Additionally, this HIA provides actionable information that can be used by CDCs, in Massachusetts and across the nation, as they conduct their work and build new connections with health organizations.