State Income Averaging Policies

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STATE

POLICY DOCUMENTS

Alabama

 

Alaska

 

Arizona

Notices
Bulletin 23-18: Income Averaging Election

Arkansas

 

California

Notices
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

 

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

 

FloridaReference Material
Income Averaing Draft Policy
Georgia

Reference Material
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
Notice 18-09: Amended 2018 QAP – Income Averaging Changes
Notice 18-08: Draft 2018 QAP - Income Averaging Changes

Massachusetts

 

Michigan

Notices
2018 Income Averaging Memo

Minnesota

Reference Material
Income Averaging: Current Applicability by Development Stage

Mississippi

 

Missouri

 

Montana 
Nebraska

 

Nevada

 

New Hampshire

 

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

 

South Dakota
 
Tennessee

 

Texas

Reference Material
2018 Income Averaging Handout
 

Utah 
Vermont 
Virgin Islands  
Virginia

 

Washington

 

Washington, D.C.  
West Virginia

 

Wisconsin

 

Wyoming