Qualified Allocation Plan (QAP)

Qualified Allocation Plan (QAP)

The Tax Credit Allocation Division is responsible for allocating all competitive (9% Tax Credits) and Volume Cap Tax Credits (4% Tax Credits) for the state of New Jersey. The Qualified Allocation Plan, or QAP, details the selection criteria and application requirements for both 9% and 4% Low Income Housing Tax Credits.

Proposed 2019-20 Qualified Allocation Plan (QAP)

Current 2020 Timeline

Competitive 9% Tax Credits are awarded one time annually. Applications for as-of-right 4% credits are accepted on a rolling basis.

Developers may apply using the UNIAP application, featured on the UNIAP Page.