Low-Income Housing Tax Credit:
Federal LIHTCs
2008 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 2008 | 2008 Application Cycles | 2008 Application Deadlines | State Housing Credits for 2008? |
| Alabama | $24,300,000** | One | March 2008 | No |
| Alaska | $2,325,000 | One | October 15, 2008 | No |
| Arizona | $13,000,000 | One | March 15, 2008 | No |
| Arkansas | $5,621,744 | One | February 1, 2008 | Yes |
| California | $73,644,249 | Two | March 26, 2008; July 17, 2008 | Yes |
| Colorado | $10,400,000 | Three | February 1, 2008; May 1, 2008; August 1, 2008 | No |
| Connecticut | $7,000,000 | One | April 2, 2008 | Yes |
| Washington, D.C. | $2,325,000 | One | April 4, 2008 | No |
| Delaware | $2,325,000 | One | April 4, 2008 | No |
| Florida | $36,179,776 | One | March 26, 2008 | No |
| Georgia | $18,000,000 | One | June 5, 2008 | Yes |
| Hawaii | $2,570,996 | One | January 18, 2008 | Yes |
| Idaho | $2,900,000 | Two | September 7, 2007; February 15, 2008 | No |
| Illinois | $22,000,000 | Two | December 3, 2007; April 7, 2008 | Yes |
| Indiana | $12,600,000 | One | March 7, 2008 | No |
| Iowa | $5,815,065 | One | November 1, 2007 | No |
| Kansas | $5,700,000 | Two | February 1, 2008; August 1, 2008 | No |
| Kentucky | $8,500,000 | One | January 7, 2008 | No |
| Louisiana* | $8,300,000* | One* | TBA* | No |
| Maine | $3,000,000 | One | November 1, 2007 | No |
| Maryland | $11,200,000 | Two | March, 2008; September, 2008 | No |
| Massachusetts | $12,800,000 | Two | February, 2008; September, 2008 | Yes |
| Michigan | $19,600,000 | TBD | January 18, 2008; TBD | No |
| Minnesota | $10,075,846 | Two | June 19, 2007; January 31, 2008 | No |
| Mississippi | $41,104,647** | Two | March 7, 2008; July 11, 2008 | No |
| Missouri | $11,300,000 | One | October 1, 2007 | Yes |
| Montana | $2,325,000 | Two | January 18, 2008; May 2, 2008 | No |
| Nebraska | $3,536,662 | Two | November 30, 2007; April 11, 2008 | No |
| Nevada | $5,000,000 | One | May 9, 2008 | No |
| New Hampshire | $2,600,000 | Two | February 8, 2008; June 27, 2008 | No |
| New Jersey | $17,500,000 | Two | April, 2008; August, 2008 | No |
| New Mexico | $3,810,000 | One | January 31, 2008 | Yes |
| New York | $38,600,000 | One | Feburary 27, 2008 | Yes |
| North Carolina | $18,000,000 | One | January 11, 2008 | Yes |
| North Dakota | $2,325,000 | Two | February 29, 2008; April 30, 2008 | No |
| Ohio | $22,500,000 | One | May 22, 2008 | No |
| Oklahoma | $7,000,000 | Two | January 14, 2008; July 3, 2008 | No |
| Oregon | $7,350,000 | Two | July 27, 2007 ; February 29, 2008 | Yes |
| Pennsylvania | $24,000,000 | One | December 14, 2007 | No |
| Puerto Rico* | $7,659,163* | Two* | May 31, 2007; August 30, 2007* | Yes |
| Rhode Island | $2,325,000 | One | October 5, 2007 | No |
| South Carolina | $8,500,000 | One | February 28, 2008 | No |
| South Dakota | $2,325,000 | One | February 28, 2008 | No |
| Tennessee | $13,000,000 | One | March 19, 2008 | No |
| Texas | $47,000,000 | One | January 7, 2008; February 29, 2008 | No |
| Utah | $5,100,000 | One | October 1, 2007 | Yes |
| Vermont | $2,325,000 | One | Open | Yes |
| Virginia | $15,400,000 | One | February 15, 2008 | Yes |
| Virgin Islands* | $2,275,000* | One* | Open* | No |
| Washington | $12,791,596 | One | January 17, 2008 | No |
| West Virginia | $3,620,000 | Two | April 30, 2008; June 30, 2008 | No |
| Wisconsin | $11,100,000 | One | February 1, 2008 | No |
| Wyoming | $2,182,539 | One | January 28, 2008 | No |
Please note that some of this information is based on estimates provided to us by the according state agencies and as such, should be considered tentative and subject to change. Application deadlines should be verified with the appropriate allocating agency.
* Indicates 2008 program information was unavailable and the figures presented were provided to us according to the state's 2007 program in early 2007. We will continue to work with each state agency to provide you with up-to-date figures.
**Indicates figure includes Gulf Opportunity Zone.