Low Income Housing Tax Credits

Low Income Housing Tax Credits

About Low Income Housing Tax Credits

The Federal Low Income Housing Tax Credit Program enjoys the reputation of being the most successful federal housing program in history. Find out how this program works and how it may benefit your housing projects.

LIHTC Resources and FAQs

Find answers to Frequently Asked Questions (FAQs) and other resources to help prepare a Tax Credit application here

Inclusionary Policy

Attention Developers: This notice shall serve to clarify and refine the Agency’s policy with respect to the financing of inclusionary developments seeking Low Income Housing Tax Credits (LIHTC).

Allocations and Awards

Visit this page for information about Allocations as well as current and historical allocation application and awards, as well as information and documents regarding the Qualified Allocation Program (QAP), the Tax Credit Assistance Program (TCAP), the Tax Credit Exchange Program (TCX), Carryover, and the IRS Form 8609.


Information about the Compliance Division, including Current Income Limits, Max Rents and Utility Allowances; current and historical.

Year 15 Properties (Y15)

Information about Year 15 Properties

Green Points

Information and important documents regarding Green Points, including Benchmarking, EPA Energy Star Homes Version 3.1 Certification, Energy Star Alternative paths, ASHRAE Level 2 requirements, Enterprise Green Communities, LEED Version 4.0, ICC/ASHRAE 700 National Green Building Standard – 2015, Zero Ready Homes, Passive House and the Living Building Challenge.