Low-Income Housing Tax Credit:
Federal LIHTCs
2004 Federal Tax Credit Information by State
Listed below are the scheduled deadlines for submitting 2004 tax credit applications for the states that have provided updated information. Included are the dates the applications become available, 2003 10 percent test deadlines and whether a state offers state housing credits. The information provided below was obtained directly from the agency. We will continually update this list as new information becomes available.
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 2004 | 2004 Application Cycles | 2004 Application Deadlines | 2004 QAP and Application Available? | Supply: Demand Ratio (approx.) | 2003 10% Test Deadline | State Housing Credits for 2004? |
$7,800,000 |
1 |
TBD |
Draft | TBD | TBD | No | |
$2,070,000 |
1 |
Nov. 1, 2003 |
Final | TBD | TBD | No | |
| Arizona | $8,900,000 | 1 | March 15, 2004 | Final | TBD | Jan. 31 2004 | No |
| Arkansas | $4,900,000 | 1 | Feb. 12, 2004 | Final | TBD | Dec. 15 | Yes |
| California | $50,000,000 | 2 | April 15, 2004 | Final | TBD | TBD | Yes |
| Colorado | $8,100,000 | 11 | First week of January-November | Final | TBD | 12 months from reservation date | No |
$5,959,739 |
1 |
Feb. 28 , 2004 |
Draft | TBD | TBD | Yes | |
| Delaware | $1,986,804 | 1 | April 30, 2004 | TBD | TBD | No | |
| District of Columbia | $2,030,000 | 2 | April 2003 | TBD | TBD | No | |
$30,000,000 |
1 |
March 4, 2004 |
February 2004 | TBD | 6 months from date of carryover | No | |
| Georgia | $14,600,000 | One | May 5, 2004 | Draft | TBD | 6 months from reservation | Yes |
| Hawaii | $2,142,696 | 1 | Jan. 31, 2003 | Final | TBD | TBD | Yes |
$2,400,000 |
2 |
Feb. 16, 2004 |
Draft | TBD | TBD | No | |
| Illinois | $23,057,555 | 2 | April 19, 2004 | Final | TBD | Dec. 1 or 6 months from reservation | Yes |
| Indiana | $11,000,000 | 1 | March 19, 2004 | Draft | TBD | TBD | No |
| Iowa | $5,230,000 | 1 | Nov. 24, 2004 | Draft | TBD | Nov. 1, 2003 | No |
| Kansas | $4,715,621 | 2 | Feb. 6; July 2, 2004 | Draft | TBD | Dec. 31 | No |
$7,500,000 |
2 |
March 1, 2004 |
Final | TBD | Nov. 27, 2002 | No | |
| Louisiana | $7,820,686 | 1 | May 30, 2004 | Final | TBD | Oct. 1 | No |
| Maine | $2,200,000 | 2 | March 5, 2004 | TBD | 6 months from carryover | No | |
$9,824,647 |
1-2 |
TBD |
Final | TBD | TBD | No | |
| Massachusetts | $11,570,042 | 2 | TBD | Draft | TBD | Oct. 1; May 1 | Yes |
$17,500,000 |
2 |
Mar. 15; July 15, 2004 |
TBD | March-April | No | ||
$8,700,000 |
2 |
Feb. 5 , 2004 |
Draft | TBD | May 1 | No | |
| Mississippi | $5,001,551 | 1 | Mar. 15, 2004 | TBD | Nov. 1 | No | |
$9,900,000 |
1 |
Oct. 28, 2003 |
Final | TBD | Dec. 31 | Yes | |
$2,075,000 |
2 |
Jan.9; April 9, 2004 |
Draft | TBD | November 2004 | No | |
$2,998,161 |
3 |
Jan. 30, 2004 |
Final | TBD | Nov. 1 | No | |
$3,950,000 |
1 |
April 9, 2004 |
Final | TBD | Mar. 31; June 31, 2003 | No | |
| New Hampshire | 2,300,000 | 2 | Feb. 13; July 9, 2004 | Final | TBD | 6 months from carryover | No |
| New Jersey | $14,500,000 | 2 | April 13, 2004 | Final | TBD | TBD | No |
| New Mexico | $3,954,933 | 1 | Feb. 2, 2004 | Final | TBD | Mar. 15 | No |
| New York | $24,000,000 | 1 | March 22, 2004 | Final | TBD | NA | Yes |
| North Carolina | $14,086,298 | 1 | January 9, 2004 | Final | TBD | Nov. 15, 2002 | Yes |
$2,075,000 |
2 |
March 30; June 30, 2004 |
February or March 2004 | TBD | Dec. 2, 2002 | No | |
$19,987,217 |
1 |
March 18, 2004 |
Final | TBD | Fall 2004 | No | |
| Oklahoma | $6,403,900 | 2 | Jan. 15; June 15, 2004 | TBD | June 1, 2003 | No | |
| Oregon | $6,077,517 | 2 | Aug. 10, 2004 | Final | TBD | June 30, 2003 | Yes |
| Pennsylvania | $20,785,309 | 2 | April 9, 2004 | Final | TBD | NA | No |
| Puerto Rico | $6,752,910 | 2 | TBD | January 2004 | TBD | NA | No |
| Rhode Island | $2,030,000 | 1 | Feb. 6, 2004 | Final | TBD | NA | No |
| South Carolina | $7,500,000 | 1 | Feb. 28 (Tier 1); May 28 (Tier 2), 2004 | Final | TBD | March 5, 2002 | No |
$2,179,701 |
1 |
Feb. 27, 2004 |
Final | TBD | Nov. 15, 2002 | No | |
| Tennessee | $10,500,000 | 1 | March 23, 2004 | Draft | TBD | May 1, 2003 | No |
$39,000,000 |
1 |
March 1, 2004 |
Final | TBD | 6 months from date of allocation | No | |
$4,250,000 |
2 |
April 6, 2004 |
September 5, 2003 | TBD | 6 months from carryover | Yes | |
$2,030,000 |
TBD |
TBD |
Final | TBD | TBD | Yes | |
$13,150,000 |
1 |
March 12; Nov. 15, 2004 |
TBD | NA | Yes | ||
Virgin Islands |
$2,030,000 |
1 |
All year |
TBD | TBD | No | |
| Washington | $10,600,000 | 1 | January 16, 2004 | Final | TBD | TBD | No |
| West Virginia | $5,000,000 | 1 | Oct. 31, 2004 | TBD | NA | No | |
$9,500,000 |
1 |
Jan. 31, 2004 |
TBD | 6 months from carryover | No | ||
$2,030,000 |
1 |
March 1, 2004 | Draft | TBD | NA | No |