Low-Income Housing Tax Credit:
Federal LIHTCs
2009 Federal Tax Credit Information by State
Listed below are the scheduled deadlines for submitting 2008 tax credit applications and related information. We will continually update this list as new information becomes available. If you would like to correct or update the information listed below please e-mail cpas@novoco.com.
To access an individual state's web site and its tax credit information, click on the state name.
To access information regarding states' qualified allocation plans, applications and allocations, click here.
| State | Estimated Tax Credits to be Allocated in 2009 | 2009 Application Cycles | 2009 Application Deadlines | State Housing Credits for 2009? |
| Alabama | $10,181,272 | TBD | TBD | no |
| Alaska | $2,940,000 | One | November 17, 2008 | no |
| Arizona | N/A | N/A | N/A | no |
| Arkansas | $6,236,553 | One | February 6, 2009 | yes |
| California | $80,417,073 | Two | end of March 2009; Mid-July 2009 | yes |
| Colorado | $11,900,000 | Three | February 1, 2009; May 1, 2009; August 1, 2009 | no |
| Connecticut | $7,700,000 | One | unknown | yes |
| Washington, D.C. | $1,736,900 | One | Mar 27, 2009 | no |
| Delaware | Not Available | Not Available | Not Available | Not Available |
| Florida | $41,977,858 | One | March 26, 2009 | no |
| Georgia | $21,000,000 | One | TBD | yes |
| Hawaii | $2,823,454 | One | First quarter of 2009 | yes |
| Idaho | $4,552,108 | Two | September 5, 2008; February 13, 2009 | no |
| Illinois | $24,000,000 | Two* | December 8, 2008; April 6, 2009 | yes |
| Indiana | $14,900,000 | One | January 16, 2009 | no |
| Iowa | $27,501,661***** | Open | October 1, 2009 | no |
| Kansas | $6,384,793 | Two | February 6, 2009; August 7, 2009 | no |
| Kentucky | $9,500,000 | One | October 16, 2008 | no |
| Louisiana* | $9,445,048 | TBD | Spring/Summer 2009 | no |
| Maine | $2,963,700 | One | November 20, 2008 | no |
| Maryland | $14,300,000 | One | September 2009 | no |
| Massachusetts | $14,200,000 | One or Two | July/August | yes |
| Michigan | TBD | TBD | TBD | no |
| Minnesota | $11,400,000 | Two | June 17, 2008; February 5, 2009 | no |
| Mississippi | $6,421,327 | One | March 30-April 3, 2009 | no |
| Missouri | $26,000,000***** | One* | September 5, 2008 | yes |
| Montana | $2,600,000 | One or Two | January 18, 2009; May 1, 2009 | no |
| Nebraska | $4,000,000**** | Two or Three | December 19, 2008; March 13, 2009 | no |
| Nevada | $5,850,000 | One | May 2009 | no |
| New Hampshire | $2,800,000 | Two | February 6, 2009; June 26, 2009 | no |
| New Jersey | $20,000,000 | Two | Spring (April) and Fall | no |
| New Mexico | TBD | One | January 30, 2009 | yes |
| New York | $44,380,000 | One | February 11, 2009 | yes |
| North Carolina | TBD | One | January 2009 | yes |
| North Dakota | $2,665,000 | Two*** | February 27, 2009; April 30, 2009 | no |
| Ohio | Not Available | Not Available | Not Available | Not Available |
| Oklahoma | $8,000,000 | Two | January 15, 2009; July 2, 2009 | no |
| Oregon | $8,343,000 | Two | February 27, 2009; July 31, 2009 | yes |
| Pennsylvania | $28,595,422 | One | October 3, 2008 | no |
| Puerto Rico* | Not Available | Not Available | Not Available | Not Available |
| Rhode Island | $2,931,500 | One | October 3, 2008 | no |
| South Carolina | $10,500,000 | One | Tier I February 27, 2009; Tier II June 1-5, 2009 | no |
| South Dakota | $2,665,000 | One | February 27, 2009 | no |
| Tennessee | $15,000,000 | One | May 1, 2009, | no |
| Texas | $66,700,000***** | One | January 7, 2009; February 27, 2009 | no |
| Utah | $6,260,000 | One | October 1, 2008 | yes |
| Vermont | $2,557,500 | Rolling | Open | yes |
| Virginia | $17,852,809 | One | March 13, 2009 | yes |
| Virgin Islands* | Not Available | Not Available | Not Available | Not Available |
| Washington | $14,800,000 | One | January 15, 2009 (tentative) | no |
| West Virginia | $3,980,000 | Two | TBD | yes |
| Wisconsin | $12,323,608 | One | January 30, 2009; December 28, 2009** | no |
| Wyoming | $3,353,954 | One | January 30, 2009 | no |
Please note this information was provided to us directly from the states and some of the information is based on estimates. As such, please consider this chart tentative and subject to change. Application deadlines should be verified with the appropriate allocating agency. We will update these figures—which are also available to you online at www.taxcredithousing.com—as more information becomes available.
TBD indicates this figure or date is still to be determined by the according state agency.
“Not available” indicates that the state agency was unable to respond to our inquiries by the time this book went to print.
*an additional funding cycle may be added at the discretion of the housing authority
**deadline for 4 percent credit applications
***If credits remain after first cycle. If additional credits remain, they will be awarded on a first come, first serve basis
****does not include additional disaster credits
*****number includes additional credits from H.R. 3221 and H.R. 1424