{"iri":"http://fasb.org/us-gaap/2026#IncomeLossFromAffordableHousingProjectsEquityMethodInvestments","label":"Investment Program, Proportional Amortization Method, Elected, Equity Method Investment, Income (Loss) from Tax Credit Investment","definition":"Amount of income tax credit and other income tax benefit generated by equity method investment under tax credit program elected to be accounted for using proportional amortization method. Includes, but is not limited to, investment under tax credit program not meeting condition for accounting under proportional amortization method.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#IncomeLossFromAffordableHousingProjectsEquityMethodInvestments"}