Housing specifically intended for those people living below a specified income level. Low-income housing qualifies for tax credits up to a percentage of cost. Specific guidelines must be followed in qualifying as well as obtaining housing financing. Urban homelessness has become a major problem in the 1980s and 1990s. Providing shelter for the poor, particularly in urban areas, is a major national concern. While the Federal Department of Housing and Urban Development has provided assistance including rent supplements and loans to developers, it is declining. As the government withdraws from active participation in housing financing and production, the amount of housing built for or filtered down to low-income households is increasingly inadequate.