Low-Income Housing Tax Credit:
Federal LIHTCs
2010 Federal Tax Credit Information by State
Listed below are the scheduled deadlines for submitting 2010 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.
For information about state LIHTC programs, click here.
| State | Estimated Tax Credits to be Allocated in 2010 | 2010 Application Cycles | 2010 Application Deadlines | State Housing Credits for 2010? |
| Alabama | $10,000,000 | One | March 11, 2010 | No |
| Alaska | Not Available | One | July 28, 2009 | Not Available |
| Arizona | $14,950,414 | One | March 15 , 2010 | No |
| Arkansas | Not Available | Not Available | May 19, 2010 | Not Available |
| California | $77,188,199 | Two | March 25, 2010; July 7, 2010 | Yes |
| Colorado | $11,000,000 | Two | March 1, 2010; July 1, 2010 | No |
| Connecticut | $7,350,000 | One | April 1, 2010 | Yes |
| Delaware | $2,665,000 | One | April 9, 2010 | No |
| Florida | Not Available | Not Available | Not Available | Not Available |
| Georgia | TBD | One | July 22, 2010 | Yes |
| Hawaii | $2,705,215 | One | February 1, 2010 | Yes |
| Idaho | $3,200,000 | Two | September 4, 2009; February 12, 2010 | No |
| Illinois | $40,000,000 6 | One | May 17, 2010 | Yes |
| Indiana | $36,000,000 | One | December 18, 2009 | No |
| Iowa | $27,233,326 5 | One | March 15, 2010 | No |
| Kansas | $6,384,793 | Two | February 6, 2010; August 7, 2010 | No |
| Kentucky | $9,000,000 | Rolling | April 9, 2010 | No |
| Louisiana | Not Available | Not Available | September 17, 2010 8 | Not Available |
| Maine | $2,764,558 | One | April 29, 2010 and October 28, 2010 7 | No |
| Maryland | TBD | One 1 | February 23, 2010; TBD | No |
| Massachusetts | $15,000,000 | Two | February 25, 2010; September 2010 | Yes |
| Michigan | $21,000,000 | Two | February 26, 2010 (Rolling Round); March 1, 2010 | No |
| Minnesota | $11,000,000 4 | TBD 4 | TBD 4 | No |
| Mississippi | $8,222,032 | One | April 9, 2010 | No |
| Missouri | $24,800,000 6 | Two | November 6, 2009; April 2, 2010 | Yes |
| Montana | $2,931,000 | Two 3 | January 15, 2010; May 7, 2010 3 | No |
| Nebraska | $13,100,000 5 | Two | December 18, 2009; March 19, 2010 | No |
| Nevada | $2,029,354 | One | May 7, 2010 | No |
| New Hampshire | $2,900,000 | One | March 5, 2010 | No |
| New Jersey | $18,000,000 | Three | February 19, 2010; May 14, 2010 | No |
| New Mexico | $3,968,712 | One | February 1, 2010 | Yes |
| New York | $41,000,000 | One | February 10, 2010 | Yes |
| North Carolina | $20,000,000 | One | January 15, 2010 | Yes |
| North Dakota | $2,430,000 | Up to three 3 | February 26, 2010; April 30, 2010 3;September 30, 2010 3 | No |
| Ohio | $18,000,000 | One | March 18, 2010 | No |
| Oklahoma | $7,700,000 | One | May 21, 2010 | No |
| Oregon | $7,959,126 | One | May 28, 2010 | No |
| Pennsylvania | $28,600,000 | One | March 1, 2010 | No |
| Puerto Rico | Not Available | Not Available | Not Available | Not Available |
| Rhode Island | $2,430,000 | One | October 2, 2009 | No |
| South Carolina | $8,500,000 | One | February 26, 2010; June 1-7, 2010 2 | No |
| South Dakota | $2,740,000 | One | February 26, 2010 | No |
| Tennessee | Not Available | Not Available | Not Available | Not Available |
| Texas | $66,906,160 5 | One | January 8, 2010 (pre-app.); March 1, 2010 (full app.) | No |
| Utah | $5,847,290 | One | February 1, 2010 | Yes |
| Vermont | $2,450,000 4 | TBD 4 | TBD 4 | Yes |
| Virginia | $16,315,087 | One | March 12, 2010 | Yes |
| Virgin Islands | Not Available | Not Available | Not Available | Not Available |
| Washington | $13,994,809 | Not Available | Not Available | Not Available |
| Washington, D.C. | $2,500,000 | TBD | TBD | No |
| West Virginia | $4,173,276 | Two | April 2010; June 2010 2 | No |
| Wisconsin | $43,585,216 5 | One 1 | April 9, 2010; June 10, 2010 | No |
| Wyoming | $2,069,607 | Two 1 | January 29, 2010 | Not Available |
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 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.
1 An additional funding cycle may be added at the discretion of the housing authority.
2
Deadline for 4 percent credit applications.
3
If credits remain after the first cycle.
4
All credits forward committed in 2009.
5
Number includes additional credits from H.R. 1424.
6
Includes ERP and disaster credits.
7
Applications submitted for the 10/28/10 deadline are for LIHTCs under the state's 2011 ceiling.
8 Tentative date. Subject to change.