Low-Income Housing Tax Credit Program
The Low-Income Housing Tax Credit is a credit against federal income tax liability each year for 10 years for owners and investors in low-income rental housing. The amount of tax credits is based on reasonable costs of development, as determined by THDA, and the number of qualified low-income units.
Program Documents
- November 22, 2024-2025 LIHTC QAP Signed by Governor
- October 10, 2024-Proposed Aggregators Amendment for 2025 LIHTC QAP
- August 9, 2024-Draft 2025 LIHTC QAP
- February 13, 2024-Clarification Memo regarding 2024 QAP Section 11
- January 25, 2024-National Housing Trust Fund 2024 Program Description
- January 3, 2024-Minimum Design Standards
- December 21, 2023-2024 LIHTC QAP Signed by Governor
- August 30, 2023-Draft 2024 LIHTC QAP Redline Version
- August 22, 2023- 2024 Proposed Twinning Set-Aside Memo
- August 21, 2023-Draft 2024 LIHTC QAP
- August 21, 2023-Draft Construction and Rehabilitation Standards
- July 6, 2023-2023 QAP Signed by Governor last amended May 23, 2023
- April 5, 2023-Updated Clarification of Financial Feasibility Requirements
- March 9, 2023-Clarification of Financial Feasibility Requirements
- March 23, 2022-2022 LIHTC QAP Signed by Governor last amended February 17, 2022
- April 1, 2021-Amended LIHTC 2021 Qualified Allocation Plan
- February 23, 2021-Proposal for Disaster Housing Credit Memo
- January 15, 2021-Clarification of Square Footage for the 9% Competitive Cycle
- February 6, 2020-Qualified Contract Request Guidelines
- December 17, 2019-Clarification of Watersense Requirements Memo
- December 13, 2019-Special At-Risk and Distressed Counties Assistance
- October 28, 2019- 2019-2020 QAP As Signed by Governor
- September 20, 2019- Draft Qualified Contract Process Worksheets
- May 22, 2019 - Income Averaging Guidance
- May 17, 2019 - Income Averaging Frequently Asked Questions
- December 19, 2016 - Memo regarding Energy Star Utilities
- November 21, 2016 - Memo regarding Enterprise Green Communities
- November 10, 2016 - Memo regarding Energy Star Thermostats
Program Updates and Announcements
- August 1, 2024-2025 QAP Public Hearing Notice
- July 24, 2024-2024 9% LIHTC Competitive and NHTF Preliminary Ranking
- May 2, 2024-Listing of 2024 Competitive Submissions
- January 3, 2024-2024 Multifamily Programs Application Workshop
- November 17, 2023-Draft Minimum Design Standards
- October 27, 2023-Opportunity to Request One-Time Unit Reduction
- September 1, 2023-2023 9% LIHTC Competitive Preliminary Ranking
- August 18, 2023-2024 QAP Public Hearing Notice
- June 26, 2023-Listing of Competitive 9% Submissions
- June 20,2023-2024 Preliminary Proposed Changes for Draft 2024 LIHTC QAP
- June 20, 2023-2023 Developer Forum for the 2024 LIHTC QAP
- February 8, 2023-2023 Multifamily Programs Application Workshop
- November 4, 2022-Memo regarding IRS Notice 2022-52
- August 25, 2022-2022 9% LIHTC Competitive Preliminary Ranking
- August 11, 2022 - DRAFT Low-Income Housing Credit 2023 Qualified Allocation Plan
- August 8, 2022-2023 QAP Public Hearing Notice
- June 28, 2022-2022 9% LIHTC Competitive Application Data
- June 3, 2022 -2023 Preliminary Proposed Changes for the 2023 LIHTC QAP
- June 1, 2022-2022 Developer Forum for 2023 Low Income Housing Credit QAP
- November 10, 2021-Draft 2022 Low Income Housing Credit QAP WITH NEW Updates
- August 10, 2021-2022 QAP Public Hearing Notice
- August 4, 2021-2021 9% LIHTC Competitive Preliminary Ranking
- July 15, 2021-2021 9% LIHTC Competitive Disaster Application Data
- March 29, 2021-2021 9% LIHTC Competitive Application Data
- July 2, 2020 - 2021 QAP Public Hearing Notice
- May 28, 2020-CARES Act Eviction Moratorium from HUD Office of Multifamily
- March 30, 2020-CARES Act Summary
- March 18, 2020-COVID-19 Response
- October 28, 2019- Multifamily Programs FAQ
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