State Average Income Policies

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STATE	POLICY DOCUMENTS
Alabama
Alaska
Arizona	Notices Bulletin 23-18: Income Averaging Election
Arkansas
California	Notices 2020 Memo Updating Average Income Test and Project's First Year of Credits 2018 Memo Proposed Emergency Regulation Changes and Responses to Comments Reference Material Regulations Implementing the Federal and State LIHTC Laws Income Averaging Comment Matrix
Colorado	Reference Material Final Income Averaging Policy Updated FAQs Income Averaging Compliance Guidelines Draft Income Averaging Policy FAQs
Connecticut	Reference Material Income Averaging Minimum Set-Aside for the LIHTC Program FAQ Guideline for Utilizing the Income Averaging Minimum Set-Aside for Applications Under Consideration or Already Approved
Delaware
Florida	Reference Material Best Practices Applicant Income Average Test Acknowledgement and Certification Revised Income Average Test Election Worksheet Draft Income Averaing Policy
Georgia	Reference Material Compliance Monitoring Income Averaging Webinar Slides Income Averaging Policy Draft Income Averaging Policy
Hawaii
Idaho
Illinois
Indiana	Reference Material Income Averaging Policy for 9 Percent LIHTC Developments Income Averaging Policy for 4 Percent LIHTC Developments
Iowa
Kansas
Kentucky	Reference Material 2019-2020 Multifamily Guidelines
Louisiana
Maine
Maryland	Notices Final 2018 MD MF Rental Financing Program Guide - Income Averaging Changes Draft 2018 MD MF Rental Financing Program Guide - Income Averaging Changes Final 2018 MD Qualified Allocation Plan - Income Averaging Changes Notice 18-10: Amended 2018 MD Rental Financing Program Guide – Income Averaging Changes Notice 18-09: Amended 2018 QAP – Income Averaging Changes Notice 18-08: Draft 2018 QAP - Income Averaging Changes
Massachusetts	Notices Income Averaging Policy (Revised)
Michigan	Notices 2018 Income Averaging Memo
Minnesota	Reference Material Income Averaging Guidance Income Averaging: Current Applicability by Development Stage
Mississippi
Missouri	Reference Material Income Averaging Draft Policy Income Averaging Draft Policy Webinar Slides
Montana
Nebraska
Nevada	Income Averaging Policy Draft
New Hampshire	Income Average Test Policy, 2018
New Jersey
New Mexico
New York
North Carolina
North Dakota	Notices Income Averaging Policy Reference Material 2019 QAP
Northern Mariana Islands
Ohio	Reference Material 2019 QAP Technical Revisions
Oklahoma	Reference Material Income Averaging Amendment to 2018 QAP
Oregon
Pennsylvania	Reference Material 2018 Interim Guidance on Income Averaging
Puerto Rico
Rhode Island	Notices Bulletin: Income Averaging
South Carolina	Reference Material 2018 LIHTC Program Bulleting Income Averaging
South Dakota	Reference Material 2018 Income Averaging Policy Applications
Tennessee	Reference Material Guidance Regarding Implementation of Low-Income Housing Tax Credit Income Averaging Federal Election Draft Income Averaging Guidance
Texas	Reference Material 2018 Income Averaging Handout
Utah
Vermont
Virgin Islands
Virginia	Average Income Test Guidelines, April 2021
Washington
Washington, D.C.
West Virginia
Wisconsin	Reference Material 2018 Income Averaging 4 Percent FAQ
Wyoming

State Average Income Policies

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