State LIHTC Program Descriptions

Legend

  State LIHTC Program Enacted
  State LIHTC Program Proposed
  No Current State LIHTC Program

The links in the map above take users to the program descriptions below, which is maintained by Novogradac & Company. We will update this list as new information becomes available. If you would like to correct or update the information listed above please email [email protected].

 

Arizona

Program Affordable Housing Tax Credit
Administering Agency Arizona Department of Housing
Enacting Legislation S.B. 1124
Amending Legislation  
Related Statutes and Documents  
Application

 

Application Process

 

Application Deadline(s)  
Allocation Process/Priorities  
Annual State CAP $4 million
Transaction CAP  
Credit Description Credit worth at least 50% of the federal credit for each year during the federal credit period. Credit can be carried forward five years.
How To Claim the Credit  
Bifurcated from Federal LIHTC?  
Credit Period (Compliance)  
Recapture Credit recaptured is subject to recapture in proportional amount from all taxpayers who claimed the credit. 
Other

For properties placed in service June 30, 2022, through Dec. 31, 2028.

Novogradac Contact

Jeff Nishita

State Contact

Jeanne Redondo

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Arkansas

Program Arkansas State Housing Credit
Administering Agency Arkansas Development Finance Authority
Enacting Legislation H.B. 2197
Amending Legislation H.B. 2197-H2, H.B. 2197-H3
Related Statutes and Documents A.C.A. Section 26-51-17
Application

2022 Application

Application Process

Request for state tax credits should be included with federal LIHTC application

Application Deadline(s) 4:30 p.m. the first Monday of March 
Allocation Process/Priorities
  • Top priority are developments located in counties that are assigned to tier 4 or tier 3 of the four job-creation incentives tiers of the Arkansas Economic Development Commission. 
  • If there is a shortage of state credits, credits will be awarded to developments located within Qualified Census Tracts (QCT).
  • If there are not enough eligible developments in QCTs, state credits will be awarded to developments located within counties that have not received a federal LIHTC award in the previous three years.
  • If there is a shortage of credits, credits are then awarded to developments anywhere in the state.
Annual State CAP $250,000 per year
Transaction CAP 20% of the federal award
Credit Description  
How To Claim the Credit Submit Arkansas Individual Income Tax Schedule of Tax Credits AR1000TC to claim the credits
Bifurcated from Federal LIHTC? Yes
Credit Period (Compliance) 10 years (15 years)
Recapture Same as federal
Other

 

Novogradac Contact

Brad Elphick

State Contact

John Blackwell, Director of Tax Credits

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California

Program California State Low Income Housing Tax Credit
Administering Agency California Tax Credit Allocation Agency
Enacting Legislation Chapter 658, Statutes of 1987
Amending Legislation A.B. 1903; A.B. 2846; S.B. 713; S.B. 585;  A.B. 952; S.B. 837; A.B. 101
Related Statutes and Documents California Revenue and Taxation Code Section 23610.5California Code of Regulations Title 4, Division 17, Chapter 1 June 17, 2020 
Application

2022 9% and 4% Application Forms

Application Process

Request for state tax credits should be included with federal LIHTC application.

Application Deadline(s)

Listed on state website

Allocation Process/Priorities
  • State tax credit recipients must first receive federal tax credits, or qualify under Section 42(h)(4)(b) of the Internal Revenue Code. State Farmworker Credits are exempt from this requirement.
  • Special Needs developments within a QCT or DDA can request state credits. CTCAC designates all Special Needs housing types as within DDAs.
  • All remaining tax credits will be allocated to federal tax credit recipients in exchange for an “equivalent” amount of federal credits at the discretion of the Executive Director.
Annual State CAP $500 million for new construction projects financed by PABs, subject to appropriation by state Legislature, plus $70 million annually (adjusted for inflation, was $109,656,498 in 2021), with 85% going to 9% LIHTC developments, remainder to PAB-financed developments.
Transaction CAP

30% of eligible basis for 9 percent credits

13% of eligible basis for 4 percent credits

Credit Description 9% and 4%
How To Claim the Credit Not Available
Bifurcated from Federal LIHTC? Yes
Credit Period (Compliance) 4 years
Recapture Same as federal
Other Application Information: FAQCalifornia Code of Regulations Title 4, Division 17, Chapter 1CTCAC Allocation Process for Set Asides and Geographic Regions; S.B. 837: The bill also creates a new authority to certificate state credits, meaning they can be sold outright to a state investor rather than requiring the investor to be a partner. 
Novogradac Contact

Jeff Nishita

State Contact

Nancee Robles
Executive Director, California Tax Credit Allocation Committee

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Colorado

Program Colorado State Affordable Housing Tax Credit
Administering Agency Colorado Housing and Finance Authority
Enacting Legislation H.B. 14-1017
Amending Legislation H.B. 1465; SB 18-007; H.B. 1051
Related Statutes and Documents

2019 Colorado Revised Statues Section 39-22-2102

2019 Colorado Department of Revenue Private Letter Ruling PLR 19-004 

2018 Colorado Revised Statutes Section 39-22-2102

2018 Colorado Revised Statutes Section 36-22-2101 

2014 Colorado Revised Statutes Section 39-22-2101

2013 Colorado Revised Statutes Section 39-22-2101

Application

LIHTC Application

 

Application Process

Current QAP 

Application Deadline(s)
Allocation Process/Priorities

Allocation is based on the following principles, including:

  1. Rental housing developments serving the lowest-income tenants for the longest period
  2. Properties in a Qualified Census Tract (QCT) which contribute to a Concerted Community Revitalization Plan
  3. Assisting a diverse population
  4. Proximity to public transportation
  5. Energy efficiency
  6. A variety of applicants, including affordable housing, for-profit and nonprofit
  7. Maximum allowable density when feasible

The state also identified the following priorities:

  1. Individuals experiencing homelessness
  2. Serving people with special needs
  3. Developments in counties outside the Denver metro area with a population of 180,000 or less
Annual State CAP $10 million
Transaction CAP  
Credit Description

Granted in conjunction with a federal 4% LIHTC. Credits can also be allocated to counties impacted by federally declared disasters and not count against the annual state cap if those credits are used to leverage state and federal natural disaster funds. Program sunsets Dec. 31, 2031.

How To Claim the Credit Owners of qualified developments and tax credit recipients should attach the allocation certificate issued by the Colorado Housing and Finance Authority and the owner’s certification as to the allocation of the credit among the qualified taxpayers having ownership in the development to their state income tax returns. The credit is claimed evenly over six years, beginning with the year the development is first placed in service.
Bifurcated from Federal LIHTC? Yes
Credit Period (Compliance) Six years (15 years) (All developments must comply with the rent and income requirements through a 15-year compliance period)
Recapture Same as federal
Other Letter of Information
Novogradac Contact

Jeff Nishita

State Contact

Kathryn Grosscup

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Connecticut

Program Connecticut Housing Tax Credit Contribution Program
Administering Agency Connecticut Housing Finance Authority
Enacting Legislation Bill No. 5955
Amending Legislation Not Applicable
Related Statutes and Documents Connecticut General Statutes Section 8-395
Application Application Process
Application Process

Request for state tax credits should be included with federal LIHTC application

Application Deadline(s)

9% LIHTC: Application rounds are typically held each year in the fall.

4% LIHTC: Because 4% LIHTC are awarded on a non-competitive basis, developers may apply for 4% LIHTC at any time.

Allocation Process/Priorities

Applications are ranked based on the following criteria:

  1. Readiness to Proceed
  2. Type of Housing Program
  3. Target Population
  4. Administrative Capability of the applicant
  5. Use of Funds in Urban Areas and Impact on Neighborhood Revitalization
  6. The extent to which tax credit funds are leveraged by other funds.
Annual State CAP Up to $10 million, with $2 million set aside for supportive housing and $1 million set aside for workforce housing as defined by CHFA.
Transaction CAP $500,000 per funding year per applicant; $500,000 per funding year per development.
Credit Description A nonprofit corporation can receive up to $500,000 annually in state tax credits which can then be sold to state business firms in return for cash contributions to the nonprofit corporation’s housing program. Eligible business firms may be able to claim a charitable deduction for their contribution.
How To Claim the Credit A completed CHFA-DOH Consolidated Application for Housing Development (ConApp) must be submitted by the published deadline.  
Bifurcated from Federal LIHTC? Yes
Credit Period (Compliance) 10 Years (15 Years)
Recapture Credit recipients must submit quarterly progress reports to CHFA.  Housing programs that do not meet their development schedule and completion dates can forfeit funds contributed by business firms to CHFA and the HTCC credits will be returned to CHFA. 
Other

Developers may apply for the LIHTCs by submitting a CHFA/DOH Consolidated Application through a SharePoint website.  

Novogradac Contact

Charlie Rhuda, CPA

State Contact

Masouda Omar
Managing Director of Multifamily

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D.C.

Program District of Columbia Low-Income Housing Tax Credit
Administering Agency District of Columbia Housing Finance Agency
Enacting Legislation Act 20-449
Amending Legislation Not Applicable
Related Statutes and Documents District of Columbia Code Title 47, Chapter 48
Application

Online Application

Application Process

Multi-stage process:

  1. Letter of Interest
  2. Board Eligibility Resolution
  3. Conditional Underwriting Approval/Final Bond Resolution
  4. Pre-Closing Documentation
Application Deadline(s) Not Available
Allocation Process/Priorities

Selection criteria:

  1. Development Team Capacity and Readiness to Close Transaction
  2. Project Location and Site Characteristics
  3. Target Market, Occupancy and Rent Restrictions
  4. Financial Feasibility and Financing Structure
  5. Resident Services, Participation by Minority and Disadvantaged Businesses
Annual State CAP
Transaction CAP
Credit Description Credit worth up to 25% of the value of the federal LIHTC received.
How To Claim the Credit A qualified development must receive an Eligibility Statement from the DC Department of Housing and Community Development. The owner must then submit the Eligibility Statement each year with the filing of its state tax return.
Bifurcated from Federal LIHTC? All or any portion of the DC low-income housing tax credits may be transferred, sold, or assigned.
Credit Period (Compliance) Same as federal.
Recapture

D.C. low-income housing tax credits will not be allowed for a tax year if an owner of a qualified development does not submit a copy of the Eligibility Statement issued by the D.C. Department of Housing and Community Development with respect to the qualified development at the time of the filing of the owner’s state tax return. If a portion of the federal low-income housing tax credits are required to be recaptured, the DC low-income housing tax credit will also be recaptured in an amount equal to the amount of D.C. low-income housing tax credits previously claimed multiplied by a fraction, the numerator of which is the amount of recaptured federal low-income housing tax credits, and the denominator of which is the amount of federal low-income housing tax credits previously claimed.

Other The D.C. Department of Housing and Community Development may charge a user fee equal to up to 1% of the D.C. low-income housing tax credits awarded to a qualified development.t.
Novogradac Contact

Dirk Wallace

State Contact

Drew Hubbard
(202) 442-7200

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Georgia

Program Georgia Housing Tax Credit Program
Administering Agency Georgia Department of Community Affairs
Enacting Legislation H.B. 272
Amending Legislation Not Applicable
Related Statutes and Documents O.C.G.A. Section 48-7-29.6
Application

Application

Application Process

Request for state tax credits should be included with federal LIHTC application.

Application Deadline(s) 9%: 4 p.m. May 21
Allocation Process/Priorities The state credit will be automatically allocated on a dollar-for-dollar basis with the federal credit (for both the 9% and 4% federal credit).
Annual State CAP

 

Transaction CAP The annual state credit dollar amount will equal that of the federal credit.
Credit Description The annual state credit dollar amount will equal that of the federal credit.
How To Claim the Credit Form IT-HC
Bifurcated from Federal LIHTC? Yes
Credit Period (Compliance) Same as federal
Recapture Same as federal
Other The Final Report of the Georgia House Study Committee on Low-Income Housing Tax Credits
Novogradac Contact

Brad Elphick, CPA

State Contact 

Georgia Department of Community Affairs
(404) 679-4840
Email

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Hawaii

Program Hawaii Low-Income Housing Tax Credit
Administering Agency Hawaii Housing Finance and Development Corporation
Enacting Legislation H.B. 960
Amending Legislation

S.B. 2833H.B. 2304 

Related Statutes and Documents Hawaii Revenue Statute Section 235-110.8
Application

Contact Hawaii Housing Finance & Development Corporation at (808) 587-0567 for an application package.

Complete and accepted applications shall then be evaluated in accordance with the allocation plan to determine the development’s rank in relation to other developments in the evaluation. Developments receiving the highest ranking shall then be further evaluated to determine the minimum amount of LIHTC required to make the development feasible. The amount of LIHTC reserved or allocated to a particular development will be limited to the minimum amount the HHFDC, in its sole discretion, deems necessary to make the development feasible.

Application Process

Request for state tax credits should be included with federal LIHTC application.

Application Deadline(s)

Please contact program staff for the dates. Subject to change.

Allocation Process/Priorities The state credit will be allocated at 50% of the federal credit.
Annual State CAP

 

Transaction CAP 50% of the federal credit
Credit Description 9% and 4%
How To Claim the Credit Form N-586
Bifurcated from Federal LIHTC? Yes
Credit Period (Compliance)

Allocations before Jan. 1, 2017: 10 years (30 Years)
Allocations after Dec. 31, 2016: 5 years (30 Years)

Recapture Same as federal
Other Current QAP; Governor's Message on S.B. 2833
Novogradac Contact

Jon Adkins

State Contact

Kent Miyasaki
[email protected]
808-341-4069

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Illinois

Program Illinois Affordable Housing Tax Credit
Administering Agency Illinois Housing Development Authority; Chicago Planning and Development Department
Enacting Legislation S.B. 1135
Amending Legislation H.B. 603; S.B. 2921; S.B. 2017
Related Statutes and Documents Illinois Administrative Code Section 47-2-355
Application

Application

Application Process

 

Application Deadline(s) Jan. 22, 2021
Allocation Process/Priorities

The first step in applying for IAHTC is to register for the online Multifamily Portal and submit a Preliminary Project Assessment (PPA). The PPA addresses development concept, design, location and proposed tenant population. PPAs are either approved or denied by IHDA and are accepted on a rolling basis for IAHTC. Approval of a PPA does not guarantee an allocation of tax credits or any other IHDA resources.

Annual State CAP

 

Transaction CAP

50% of the donations

Credit Description

The Illinois Affordable Housing Tax Credit (IAHTC) encourages private investment in affordable housing by providing donors of qualified donations with a one-time tax credit on their Illinois state income tax equal to 50% of the value of the donation. The donor can choose to transfer the credits to the development, which creates additional development financing through syndication of the credits.

The credit expires Dec. 31, 2026.

How To Claim the Credit For the taxable year in which the credit is claimed, the donor claiming the credit must attach a copy of the reservation letter issued by the housing agency detailing the amount of credits allocated to their Illinois income tax return.
Bifurcated from Federal LIHTC? Yes
Credit Period (Compliance) 1 Year (1 Year)
Recapture Only in the case of fraud
Other

Expanded Donation Form

Novogradac Contact

Stacey Stewart

State Contact

Kathy Terry

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Indiana

Program Affordable and Workforce Housing Tax Credit
Administering Agency Illinois Housing Development Authority
Enacting Legislation S.B. 382
Amending Legislation  
Related Statutes and Documents  
Application

 

Application Process

 

Application Deadline(s)  
Allocation Process/Priorities

 

Annual State CAP

$30 million

Transaction CAP

 

Credit Description

Available for 40% to 100% of federal allocation amount of 4% LIHTC. Taken over five taxable years beginning with the year in which any amount of the federal tax credit for the project is first claimed by the taxpayer. Can be carried forward up to nine years.

How To Claim the Credit  
Bifurcated from Federal LIHTC? Yes
Credit Period (Compliance) Same as federal credit.
Recapture  
Other

Credit for state fiscal years beginning after June 30, 2023, and ending before July 1, 2028.

Novogradac Contact

Dirk Wallace

State Contact

Meghann Bowman or Hayden Wiesinger

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Iowa (Proposed)

Program Iowa Housing Tax Credits
Administering Agency Iowa Department of Revenue
Enacting Legislation S.F 295
Amending Legislation  
Related Statutes and Documents  
Application

 

Application Process

 

Application Deadline(s)  
Allocation Process/Priorities  
Annual State CAP $15 million
Transaction CAP  
Credit Description 4% credit for not more than 30% of qualified basis of development.
How To Claim the Credit  
Bifurcated from Federal LIHTC?  
Credit Period (Compliance)  
Recapture  
Other

 

Novogradac Contact

 

State Contact

 

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Kansas

Program Kansas Affordable Housing Tax Credit
Administering Agency Kansas Housing Resources Corporation
Enacting Legislation H.B. 2237
Amending Legislation  
Related Statutes and Documents  
Application

 

Application Process

 

Application Deadline(s)  
Allocation Process/Priorities  
Annual State CAP Federal allocation amount.
Transaction CAP  
Credit Description Credit equal to the federal LIHTC allocated or allowed by the KHRC. Could be carried forward up to 11 tax years following the tax year in which the allocation was made. Any amount that is not used shall be refunded to the taxpayer.
How To Claim the Credit  
Bifurcated from Federal LIHTC?  
Credit Period (Compliance) 10 years (15 years)
Recapture Same as federal credit.
Other

For taxable years beginning after Dec. 31, 2022.

Novogradac Contact

 

State Contact

Alissa Ice
(785) 217-2036

 

Kentucky (Proposed)

Program Affordable Housing Tax Credit
Administering Agency Kentucky Department of Revenue
Enacting Legislation H.B. 86
Amending Legislation  
Related Statutes and Documents  
Application

 

Application Process

Beginning Jan. 1, 2023, the Department of Revenue shall approve applications. Credits shall be used in taxable years beginning on or after Jan. 1, 2025.

Application Deadline(s)  
Allocation Process/Priorities Workforce housing; housing for older persons; supportive housing.
Annual State CAP $12.5 million
Transaction CAP  
Credit Description To be claimed over 10 years against income tax or insurance premium tax. 
How To Claim the Credit  
Bifurcated from Federal LIHTC?  
Credit Period (Compliance)  
Recapture Same as federal rules.
Other

 

Novogradac Contact

 

State Contact

 

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Maine

Program Maine Credit for Affordable Housing
Administering Agency Maine State Housing Authority
Enacting Legislation H.P. 1180 – L.D. 1645
Amending Legislation  
Related Statutes and Documents Chapter 35, Draft Chapter 35 for public comment May 2022
Application  
Application Process  
Application Deadline(s)  
Allocation Process/Priorities 10% of credits first available in any calendar year must be set aside to be allocated to qualified rural development preservation projects. The allocating agency shall seek to achieve the following targets over time:
  • At least 30% of credit to be allocated to the construction of adaptive reuse of buildings for new rental units of senior housing; and
  • At least 20% of the credits to be allocated to the construction or adaptive reuse of buildings for new rental units of multifamily affordable rental housing in rural areas.
Annual State CAP $10 million. Any amount not allocated can be carried forward, but total allocation may not exceed $15 million in any calendar year.
Transaction CAP  
Credit Description Matches the federal LIHTC allocation for properties that are:
  • Either the construction of one or more new buildings or the adaptive reuse of one or more previously constructed buildings that haven’t been previously used for residential purposes.
  • Subject to a restrictive covenant requiring an income mix in which at least 60% of the units are restricted to households with income at or below 50% area median income.
  • Eligible for the 30% present-value credit as described in Section 42(h)(4)(B) of the Internal Revenue Code.

Credit also can be equal to 50% of the qualified basis of an affordable housing project that incurs not less than $100,000 includible in eligible basis in the construction or rehabilitation of an affordable housing project for which a federal LIHTC is not claimed for those expenditures. No more than $500,000 in credit may be allocated for a single project under this provision and no more than 20% of the credits an any calendar year may be allocated to these properties.
All properties receiving the credit must remain credit-qualified affordable housing project for 45 years from the date it is placed in service.
Entire credit must be taken in the later of the first taxable year in which the federal LIHTC is claimed or the first taxable year for which the project has an allocation of the state LIHTC.

How To Claim the Credit  
Bifurcated from Federal LIHTC?  
Credit Period (Compliance) 1 year (45 Years)
Recapture  
Other Credit expires Dec. 31, 2028.
Novogradac Contact Charles Rhuda
State Contact Bill Glover
Manager of Lending
(207) 626-4634

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Massachusetts

Program Massachusetts Low-Income Housing Tax Credit
Administering Agency Massachusetts Housing and Economic Development
Enacting Legislation S.B. 1698
Amending Legislation H.B. 3492, Chapter 142 of the Acts of 2011; H.B. 4536; H.B. 5250
Related Statutes and Documents General Laws of Massachusetts, Chapter 63, Section 31H
Application Application
Application Process

Request for state tax credits should be included with federal LIHTC application.

Application Deadline(s)
Allocation Process/Priorities 2022-2023 QAP emphasizes:
  • Supporting the production of new affordable rental units in markets throughout the state, with ongoing emphasis on units that will serve populations particularly impacted by the pandemic.
  • Supporting the production of new affordable rental units for homeless families and for unaccompanied homeless adults, as the Commonwealth seeks to deconcentrate the population living in homeless shelters and to increase the supply of housing with services.
  • Investing in projects whose sponsors are responding to climate change by incorporating into their projects green, sustainable, and climate resilient designs, building materials, and construction methods.
  • Promoting greater diversity within the affordable housing industry, to be measured both by deeper and or significant MWBE participation on specific projects and by greater diversity within the entities constituting the development teams.
  • Providing stability in the investment environment for development teams who currently are coping with unfavorable construction costs, an unpredictable supply chain, and labor shortages exacerbated by the pandemic. The development teams are the delivery system for the increased production which the state so greatly needs.
  • Reinforcing with all participants in the Commonwealth’s LIHTC delivery system the critical importance of the original Congressional intent when the program was created in 1986. It is DHCD’s belief that LIHTC units are intended to stand the test of time as affordable housing and to serve low- to moderate-income renters for generations to come.
    Annual State CAP

    DHCD has authority to allocate up to $40 million each year in state housing credit through Jan. 1, 2025.

    Transaction CAP

    The maximum amount awarded for a new assisted living project is $500,00. The maximum for all others is $1 million. DHCD may award more than $1 million on a case-by-case basis for larger developments. The maximum eligible basis per unit in tax credit developments is $250,000 per unit within the Boston metro area and $200,000 per unit outside that region. The allowable eligible basis in the preservation set-aside is $175,000 per assisted unit.

    Credit Description

    Through the 2020-2021 QAP, DHCD intends to continue its emphasis on all the following matters related to the allocation process:

    • The ongoing importance of managing project costs; 
    • The ongoing need to produce more units for extremely low-income (ELI) and homeless families and individuals; 
    • The ongoing need to strictly prioritize preservation projects, given constraints on volume cap and other resources; 
    • The ongoing need to produce more mixed-income housing, with units available to a broad range of households; 
    • The ongoing importance of producing more integrated housing opportunities for persons with disabilities; 
    • The ongoing need to continue promoting thoughtful and strategic efforts to affirmatively further fair housing in every community in the Commonwealth.
    How To Claim the Credit Visit the Mass OneStop+ website.
    Bifurcated from Federal LIHTC? Yes
    Credit Period (Compliance) 5 years (45 Years)
    Recapture Same as federal
    Other State Tax Credit Program Certification
    Novogradac Contact

    Charles Rhuda

    State Contact

    (617) 573-1300

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    Missouri

    Program Missouri Low-Income Housing Tax Credit Program
    Administering Agency Missouri Housing Development Commission
    Enacting Legislation H.B. 960
    Amending Legislation S.B. 28
    Related Statutes and Documents

    Revised Statutes of Missouri Chapter 135 (as of Aug. 28, 2016)

    Revised Statutes of Missouri Chapter 135

    Application

    Current Application Information
     

    Application Process

    Request for state tax credits should be included with federal LIHTC application

    Application Deadline(s)
    Allocation Process/Priorities

    The credit is allocated based on the following:

    1. Geographic region
    2. Development characteristics
    3. Market Characteristics
    4. Development Team Characteristics
    5. Feasibility
    6. Community Impact
    Annual State CAP

    50% of federal amount

    Transaction CAP

    70% for 9% transactions and a $3 million per year cap on 4% transaction. This cannot exceed the amount of federal LIHTC.

    The "accelerated method" matches the federal credit in the first five years and spreads the rest across the last five years.

    Credit Description Any development that is eligible for the federal credit is eligible for the state credit. The state awards both 9%and 4%credits.
    How To Claim the Credit Form MO-TC (2020)
    Bifurcated from Federal LIHTC? Yes
    Credit Period (Compliance) 10 Years
    Recapture Same as federal; Compliance period is 10 years
    Other
    Novogradac Contact

    Mike Kressig

    State Contact

    Brianne Cabe
    (816) 759-6696
    [email protected]

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    Nebraska

    Program Nebraska Affordable Housing Tax Credit
    Administering Agency Nebraska Investment Finance Authority
    Enacting Legislation L.B. 884
    Amending Legislation Not Applicable
    Related Statutes and Documents Nebraska Affordable Housing Tax Credit Act FAQ (Jan. 14, 2019) 
    Application Current Application Information
    Application Process

    A development must be placed in service after Jan. 1, 2018, to qualify for the state LIHTC.

    Nebraska affordable housing tax credits may only be claimed for taxable years beginning on or after Jan.1, 2019.

    Application Deadline(s) Available on website
    Allocation Process/Priorities

    Generally match federal LIHTC awards. 

    Annual State CAP

    Total state LIHTC allocations are limited to the amount of the federal LIHTC available

    Transaction CAP

    The maximum amount of Nebraska affordable housing tax credits awarded to all qualified developments in any given allocation year shall be no more than 100% of the total amount of federal low-income housing tax credits awarded by the authority in the same allocation year.

    Credit Description 9% and 4%
    How To Claim the Credit Developers must complete application and submit it to NIFA, along with an application fee, no later than the application due date listed on website. Owners of qualified developments that receive a federal LIHTC will generally receive a state credit equal to no more than 100% of the federal credit.
    Bifurcated from Federal LIHTC? Not Applicable
    Credit Period (Compliance) 6 Years (30 Years)
    Recapture Credits recaptured under federal regulations are recaptured by state. Any credits recaptured or disallowed are considered income to qulaifeid taxpayer.
    Other

    Effective in 2018

    Novogradac Contact

    Renee Beaver

    State Contact

    Sara Tichota
    LIHTC Allocation Manager
    [email protected]

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    Nevada

    Program Nevada Low-Income Housing Tax Credit
    Administering Agency Nevada Housing Division
    Enacting Legislation

    S.B. 448

    Amending Legislation Not Applicable
    Related Statutes and Documents Not Applicable
    Application Current Application Information
    Application Process

    Submit an application on a form prescribed by the Division. There are 2 methods of obtaining a Tax Credit allocation under a QAP: 1) through the competitive application process; and 2) tax-exempt bond financing

    Application Deadline(s) Not applicable
    Allocation Process/Priorities

    The Division shall: (a) Review each application for a certificate of eligibility for transferable tax credits submitted pursuant to subsection 2 and any supporting documents (b) Determine the amount of transferable tax credits for which the project may be eligible (c) Reserve the amount of transferable tax credits for which each project is determined to be eligible pursuant to paragraph

    Annual State CAP

    $10 million 

    Transaction CAP Not applicable
    Credit Description

    9% and 4% credits. No credits issued for a fiscal year beginning on or after July 1, 2023.

    How To Claim the Credit Not Applicable
    Bifurcated from Federal LIHTC? Yes
    Credit Period (Compliance)  
    Recapture Not Applicable
    Other

     

    Novogradac Contact

    Jeff Nishita

    State Contact

    Mark Licea LIHTC Administration Officer
    Phone: (702) 486-5980
    Email: [email protected]

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    New Jersey

    Program Aspire Program
    Administering Agency New Jersey Economic Development Authority
    Enacting Legislation

    A.B. 4

    Amending Legislation A.B. 5939
    Related Statutes and Documents  
    Application  
    Application Process

     

    Application Deadline(s)  
    Allocation Process/Priorities

     

    Annual State CAP

    Cap for all Aspire credits is $1.1 billion over six years. 

    Transaction CAP  $42 million for most projects; $60 million for certain projects in targeted area that receive the federal LIHTC.
    Credit Description

    Developments using the federal LIHTC are eligible for state credits. Property must be in eligible incentive location, which includes Planning Area 1, Aviation District, Port District, Planning Area 2 or any designated center that is within a half-mile of a rail transit station nor height frequency bus stop.

    How To Claim the Credit  
    Bifurcated from Federal LIHTC?  
    Credit Period (Compliance)  
    Recapture  
    Other

    NJEDA Board memorandum of special rules for the Aspire Program

    Novogradac Contact

     

    State Contact

     

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    New Jersey (Proposed)

    Program  
    Administering Agency New Jersey Economic Development Authority
    Enacting Legislation

    S.B. 2352

    Amending Legislation  
    Related Statutes and Documents  
    Application  
    Application Process

     

    Application Deadline(s)  
    Allocation Process/Priorities

     

    Annual State CAP

    Statewide total $600 million for length of incentive. 

    Transaction CAP  
    Credit Description

    Tax credit or grant for amount of project financing gap of up to 20% of total project costs in distressed neighborhoods (30% if property meets certain requirements). Credit applies to neighborhoods where the median family income does not exceed 80% of the statewide or metropolitan median family income if at least 20% of the units are for low- to moderate-income households and at least 20% for workforce housing (incomes of 80% to 120% of median gross income). 

    How To Claim the Credit Same as application process for grants under Economic Redevelopment Growth Program.
    Bifurcated from Federal LIHTC?  
    Credit Period (Compliance)  
    Recapture  
    Other

     

    Novogradac Contact

     

    State Contact

     

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    New Mexico

    Program New Mexico Affordable Housing Tax Credit
    Administering Agency New Mexico Mortgage Finance Authority
    Enacting Legislation

    House Taxation And Revenue Committee Substitute For House Bills 410, 582, 844 and 1086

    Amending Legislation S.B. 144; S.B. 62
    Related Statutes and Documents New Mexico Statutes Section 7-91; Fact Sheet
    Application Universal Rental Development Application
    Application Process

    To receive a tax credit voucher, applicants must make a donation of land, buildings, materials, cash (and cash equivalents) or services, which may be used to acquire land, building acquisition, construction, remodeling, improvement, rehabilitation, conversion or weatherization throughout the state.

    Application Deadline(s) First come, first served
    Allocation Process/Priorities

    Applications are scored based on the following selection criteria:

    1. Leverage of other public and private funds
    2. Need and market for the proposed Affordable Housing property or activity
    3. Readiness to proceed
    4. Strength and experience of the sponsor, development team and management entity.
    5. Properties which will produce affordable homeownership units.
    6. Properties serving the lowest income households appropriate for the type of affordable housing property or activity
    Annual State CAP

    Amount equal to $1.85 per capita, adjusted for inflation. Estimate is that amount would average $4 million to $5 million annually.

    Transaction CAP $500,000
    Credit Description

    The credit is worth up to 50% of the value of donations for affordable housing developments approved by the New Mexico Mortgage Finance Authority (MFA) or for donations made directly to the New Mexico Affordable Housing Charitable Trust.

    MFA awards New Mexico Affordable Housing Tax Credit reservations on a first-come first-serve basis. 

    How To Claim the Credit Affordable Housing Tax Credit Claim Form
    Bifurcated from Federal LIHTC? Yes
    Credit Period (Compliance) Minimum of five years for single family housing and 10 years for multifamily housing. The minimum can be up to 30 years based on the allocation per housing unit (similar to credit period).
    Recapture Resale, refinance, or transfer of ownership within affordability period will trigger 100% recapture.
    Other

    New Mexico Affordable Housing Tax Credit Program Notice of Funding Availability; MFA Design StandardsRental Design StandardsRental Multifamily State Tax Check ListTax Credit TransferFiscal ImpactTax Credit VoucherSchedulesDonor List

    Novogradac Contact

    Jeff Nishita

    State Contact

    Patty Balderamma
    Program Coordinator, New Mexico Mortgage Finance Authority
    Email
    505.767.2231

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    New York

    Program New York Low-Income Housing Tax Credit
    Administering Agency New York State Homes and Community Renewal
    Enacting Legislation A.B. 11006
    Amending Legislation S.B. 2811-C
    Related Statutes and Documents NY CLS Public Housing Law Section 21
    Application Application Information
    Application Process

    Apply online via the Community Development Online System for federal and state credits.

    Complete applications must be submitted at least 60 days before the proposed construction start date on a form approved by DHCR and will be accepted and processed throughout the calendar year.

    Application Deadline(s)

    The state LIHTC allocation is not calendar year-specific.

    Allocation Process/Priorities

    Applications are scored based on the following selection criteria:

    1. Community impact and revitalization
    2. Financial leveraging
    3. Sponsor characteristics
    4. Green building
    5. Income mixture
    6. Fully accessible and adapted, move-in ready
    7. Proposal readiness
    8. Persons with special needs
    9. Marketing plan/public assistance
    10. Individuals with children
    11. Non-profit participation
    12. Historic nature of property
    13. Cost effectiveness
    14. Housing opportunity properties
    15. Minority- and women-owned business enterprise participation
    Annual State CAP

     

    Transaction CAP Not Applicable
    Credit Description

    SLIHC assisted units must serve households whose incomes are at or below 90%  percent of the area median income (vs. the 60%  percent standard of the federal program).

    How To Claim the Credit Form DTF-624
    Bifurcated from Federal LIHTC? Yes
    Credit Period (Compliance) 10 Years (30 Years)
    Recapture Same as federal
    Other

    Capital Programs Manual (does not apply to bond-financed transactions); Section 2040.14 New York State Low-Income Housing Tax Credit ProgramBoilerplate Regulatory Agreement

    Novogradac Contact

    Charlie Rhuda, CPA

    State Contact

    Arnon Adler
    New York State Division of Housing and Community Renewal
    (518) 486-5044

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    North Carolina (Proposed)

    Program Low-Income Housing Tax Credit
    Administering Agency North Carolina Housing Finance Agency
    Enacting Legislation S.B. 588H. 1124
    Amending Legislation  
    Related Statutes and Documents  
    Application  
    Application Process

     

    Application Deadline(s)

     

    Allocation Process/Priorities

     

    Annual State CAP

     

    Transaction CAP  
    Credit Description

    Properties that receive federal LIHTCs are eligible. Following are present-day value of credits for different developments:

    • 30% credit for properties in low-income counties or cities with 40% of qualified units affordable to households with income at 50% or less of AMI;
    • 20% credit for properties in moderate income counties with 50% of qualified units affordable to households with income of 50% or less of AMI
    • 10% credit for properties in high-income county or city that offer either 50% of qualified units to households with income at 40% or less of AMI or 25% of qualified units to households with income at 30% or less of AMI
    How To Claim the Credit  
    Bifurcated from Federal LIHTC?  
    Credit Period (Compliance)  
    Recapture  
    Other

    For taxable years beginning on or after Jan. 1, 2021 and repealed for developments that receive federal credits on or after Jan. 1, 2025.

    Novogradac Contact  
    State Contact

     

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    Ohio (Proposed)

    Program  
    Administering Agency Ohio Housing Finance Agency
    Enacting Legislation H.B. 560
    Amending Legislation  
    Related Statutes and Documents  
    Application

     

    Application Process

     

    Application Deadline(s)  
    Allocation Process/Priorities  
    Annual State CAP $500 million plus any carryover credits from the previous year and any credits recaptured or otherwise disallowed in the previous year.
    Transaction CAP  
    Credit Description Properties that receive a federal LIHTC are eligible for the state credit in an amount not to exceed the amount necessary, when combined with the federal LIHTC, to ensure the financial feasibility of the project.
    How To Claim the Credit  
    Bifurcated from Federal LIHTC? Yes
    Credit Period (Compliance) 10 years (15 years)
    Recapture Same as federal LIHTC
    Other

    For qualified projects placed in service on or after Jan. 1, 2022, and for which a tax credit is reserved before Jan. 1, 2028.

    Novogradac Contact

     

    State Contact

     

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    Oklahoma

    Program Oklahoma Affordable Housing Tax Credit
    Administering Agency Oklahoma Housing Finance Agency
    Enacting Legislation S.B. 2128
    Amending Legislation S.B. 1264; H.B. 1411
    Related Statutes and Documents Oklahoma Statutes Section 2357.403 of Title 68
    Application

    Application Information

    Application Process

    Request for state tax credits should be included with federal LIHTC application

    Application Deadline(s)  
    Allocation Process/Priorities

    The following selection criteria are used to rank applications:

    1. Income targeting
    2. Term of affordability
    3. Development location and housing characteristics 
    4. Tenant/targeted populations
    5. Tenant ownership
    6. Preservation of 15-year old affordable housing
    7. Energy efficiency
    8. Historic nature
    9. Negative points
    10. Tie-breaker procedure
    Annual State CAP $4 million
    Transaction CAP 100% of the federal credit
    Credit Description The credit is a dollar-for-dollar match of all federal credits.
    How To Claim the Credit Complete Form 511CR and provide an eligibility statement from the Oklahoma Housing Finance Agency with the Oklahoma state tax return.
    Bifurcated from Federal LIHTC? Yes
    Credit Period (Compliance) Two Years 
    Recapture Same as federal
    Other

    The Oklahoma Affordable Housing Act shall undergo a review every five years by a committee of nine persons, to be appointed by various state officials.

    Novogradac Contact

    Nick Hoehn, CPA

    State Contact

    Danette Carr
    Oklahoma Housing Finance Agency
    405.419.8136

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    Pennsylvania

    Program Pennsylvania Housing Tax Credit
    Administering Agency Pennsylvania Housing Finance Agency
    Enacting Legislation S.B. 30
    Amending Legislation  
    Related Statutes and Documents  
    Application Application Information
    Application Process  
    Application Deadline(s)  
    Allocation Process/Priorities  
    Annual State CAP $10 million
    Transaction CAP  
    Credit Description As much as practical, administered using the same guidelines, procedures and priorities as with the federal LIHTC. At least 10%  percent of credits for housing units that target households with incomes at or below 30%  percent of area median income.
    How To Claim the Credit  
    Bifurcated from Federal LIHTC?  
    Credit Period (Compliance) Five years
    Recapture Same as federal LIHTC
    Other  
    Novogradac Contact Nick Hoehn
    State Contact Holly Glauser
    Director of Development
    [email protected]

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    South Carolina

    Program  
    Administering Agency South Carolina State Housing Finance and Development
    Enacting Legislation Workforce and Senior Affordable Housing Act (H. 3998)
    Amending Legislation  
    Related Statutes and Documents Revenue Ruling 21-5; State tax credit policies; Attorney General opinion letter
    Application Application Information
    Application Process

     

    Application Deadline(s)  
    Allocation Process/Priorities

     

    Annual State CAP

     

    Transaction CAP The state LIHTC amount equals the federal LIHTC amount.
    Credit Description

    Building must be placed in service after Jan. 1, 2020, and before Dec. 31, 2030.

    Application must report to SC Housing why the state credit is necessary to undertake the development or how the credit will benefit tenants.

    SC Housing will determine the amount of equity used for state tax credit underwriting based on the applicant/owner representations, commitment letters and inputs from syndicators.

    Eligibility statements will include the amount of state LIHTCs.

    How To Claim the Credit  
    Bifurcated from Federal LIHTC?  
    Credit Period (Compliance) Same as federal.
    Recapture

    From Section (2)(a) of H. 3998:

    If under Section 42 of the Internal Revenue Code of 1986, as amended, a portion of any federal housing tax credit taken on a project is required to be recaptured, the taxpayer claiming any state tax credit with respect to such project is also required to recapture a portion of any state tax credit authorized by this section. The state recapture amount is equal to the proportion of the state tax credit claimed by the taxpayer that equals the proportion the federal recapture amount bears to the original federal housing tax credit amount subject to recapture.

    Other The total amount of the tax credit allowed by this section for a taxable year may not exceed the taxpayer's income tax liability. Any unused tax credit may be carried forward to apply to the taxpayer's next five succeeding years' tax liability. The taxpayer may not apply the credit against any prior tax years' tax liability.
    Novogradac Contact

    Chris Key

    State Contact 

    Chris McMillan
    Multifamily Finance and Bonds Manager
    803.896.9196 

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    Utah

    Program Utah Housing Credit
    Administering Agency Utah Housing Corporation
    Enacting Legislation H.B. 170
    Amending Legislation S.B. 39
    Related Statutes and Documents Utah Code  Section 59-7-607, 2020 QAP
    Application If applying for Housing Credits, Private Activity Bond volume cap or Olene Walker Housing Loan funds with Housing Credits, the Consolidated Application in Excel format must be used. To obtain an Excel Consolidated Application, call David Seely at (801) 902-8246 or email: [email protected]  
    Application Process

    From the 2020 QAP

    1. Projects that wish to use state credit to reduce rents are required to first complete their application without reliance on state credits. Applicants will then complete the state sredit section to reduce rents. In effort to encourage the creation of units at or below 30% of area median income, UHC will award an additional amount of state credits to those projects which reduce rents on up to 10 units to 30% area median income or below. The additional amount of state credit will be up to 20% more than the amount of credit necessary to achieve the rent reduction on a one-to-one basis of debt reduction.
    Example: The application spreadsheet determines that a project requires $100,000 of State Credits in order to achieve rent reductions on 10 units. Ten of these units will be reduced to 30% of area median income (not including the five homeless units for which points were awarded). UHC will calculate the amount of credit necessary to reduce rents on those 10 to 30% of area median income. The project will be eligible for an award of state credit in that amount, plus a boost of 20%, in addition to the state credit required to reduce rents in other rent tiers.

    2. Projects that will be financed with tax-exempt bond and 4% (non-competitive) housing credits may request state credits in a credit equivalent amount of up to $500,000 for gap funding. The Applicant must commit a match of deferred developer fee.

    3. In the event the set-aside of state credits has been exhausted, UHC may, at its sole discretion, allocate state credits over the state credits set-aside to application requests.

    4. State credits subsequently requested to fund financing shortfalls must demonstrate a dollar-for-dollar leveraging (including developer fees) of the proceeds of state credits with additional financial resources with finance terms at or below the applicable federal rates (AFR) published by the IRS.

    5. The applicant must demonstrate that other local, state, federal or private resources (including deferral of fees or equity contributions by the developer) have been approached and report the results of such efforts when applying for state credits.

    6. State credits are not to be used to fund increases in Developer or any Related Party fees.

    Application Deadline(s)
    • Application fee due with application
    • Reservations notification comes approximately 90 days from application deadline
    Allocation Process/Priorities

    State Credit Pool I: UHC has set aside about 37% of its annual state credits ceiling amount for allocation to projects that combine federal and state credits. State Credit Pool II: UHC has set aside about 63% of its annual state credits ceiling amount for allocation to permanent supportive housing (PSH) projects only. No project may receive an allocation of more than 25 percent of the State Credit Pool II.

    Proposals are scored on the following criteria:

    1. Lower income targeting
    2. Property location
    3. Property characteristics
    4. Applicant characteristics
    5. Tenant populations with special housing needs
    6. Service to tenants with public housing assistance weight
    7. Housing needs characteristics
    8. Cost and credit efficiency
    9. Tiebreakers
    Annual State CAP

     

    Transaction CAP Not Applicable
    Credit Description

    The tax credit shall be in an amount equal to the greater of the amount of:

    • the federal low-income housing tax credit to which the taxpayer is allowed during that year multiplied by the percentage specified in an allocation certificate issued by the Utah Housing Corporation; or
    • the tax credit specified in the special low-income housing tax credit certificate that the housing sponsor issues to the taxpayer as provided in Subsection (2)(c).

    *Utah low-income housing tax credits can only be used to offset Utah state income tax liabilities

    How To Claim the Credit UHC will issue IRS Forms 8609 reporting the amount of credits allocated to a development following receipt of the final cost certification package in accordance with the QAP. Developments that enter into a carryover allocation, the development must be placed in service before the end of the second year after the year in which a reservation is made in order to claim the LIHTCs.
    Bifurcated from Federal LIHTC? Yes
    Credit Period (Compliance) 10 Years (50 Years)
    Recapture Same as federal
    Other

    2020 Final QAP

    *Utah low-income housing tax credits can only be used to offset Utah state income tax liabilities

    Novogradac Contact

    Jon Adkins

    State Contact 

    Robyn Cordova
    Multifamily Credit Analyst
    801.902.8246

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    Vermont

    Program Vermont Affordable Housing Tax Credit
    Administering Agency Vermont Housing Finance Agency
    Enacting Legislation H.B. 671
    Amending Legislation H.B. 331
    Related Statutes and Documents 32 Vermont Statutes Section 5930u
    Application

    Application Information

    Application Process

    Request for state tax credits should be included with federal LIHTC application. Before submitting application, the developer must meet with Vermont Housing Finance Agency staff, obtain site control and meet with other funding agencies.

    Application Deadline(s) Applications can be sent in at any time, and are approved at monthly meetings of the Vermont Housing and Finance Authority Board of Commissioners.
    Allocation Process/Priorities

    The state will allocate credits according to the following allocation criteria:

    Top tier:

    1. Rehabilitation
    2. Family housing
    3. Designated downtown, village center or neighborhood development area
    4. Removal of blight
    5. Special needs housing

    Second tier:

    1. Mixed income housing
    2. Unique design
    3. Universal design features
    4. Housing affordable to households earning less than or equal to 30 percent of gross area median income
    5. Properties serving households on public housing waiting lists
    6. Properties intended for eventual tenant ownership
    7. Properties built in a dense infill site
    8. Properties served by public transportation

    Other Priorities

    1. Properties targeting lowest income tenants
    2. Properties serving qualified tenants for the longest period
    3. Acquisition and rehabilitation of existing properties that are federally subsidized and at-risk
    4. Geographic targeting for underserved areas
    5. LEED H, Green Communities or National Green Building standards             
      Annual State CAP $400,000
      Transaction CAP $150,000
      Credit Description

      A taxpayer who makes an eligible cash contribution shall be entitled to claim against the taxpayer’s individual income, corporate income, franchise tax or insurance premium tax a credit in an amount specified on the taxpayer’s credit certificate.

      How To Claim the Credit

      A taxpayer claiming affordable housing tax credits shall submit with each return on which such credit is claimed a copy of the allocating agency’s credit allocation to the affordable housing development and the taxpayer’s credit certificate. 

      Bifurcated from Federal LIHTC? Yes
      Credit Period (Compliance)

      15-year compliance period (same as federal)

      Recapture Same as federal
      Other

      Fact Sheet; Affordable Housing Credit Summary

      Novogradac Contact

      Charlie Rhuda

      State Contact

      Seth Leonard
      Managing Director of Community Development
      [email protected]

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      Virginia

      Program Virginia Housing Opportunity Tax Credit
      Administering Agency Virginia  Housing Development Authority
      Enacting Legislation S.B. 1197
      Amending Legislation S.B. 47
      Related Statutes and Documents Title 13 Chapter 200
      Application  
      Application Process  
      Application Deadline(s)  
      Allocation Process/Priorities  
      Annual State CAP $15 million for 2021; $60 million annually for 2022-2025
      Transaction CAP  
      Credit Description Equal to the federal LIHTC allocated.
      How To Claim the Credit  
      Bifurcated from Federal LIHTC?  
      Credit Period (Compliance)  
      Recapture Same as federal.
      Other Effective for tax years beginning Jan. 1, 2021, and before Jan. 1, 2026.
      Novogradac Contact Dirk Wallace
      State Contact  

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      Wisconsin

      Program Wisconsin State Housing Tax Credit
      Administering Agency Wisconsin Housing and Economic Development Agency
      Enacting Legislation ACT 176
      Amending Legislation Not Applicable
      Related Statutes and Documents Not Applicable
      Application

      Not Available

      Application Process Not Available
      Application Deadline(s)

      Information available at WHEDA HTC Allocating page

      Allocation Process/Priorities

       

      Annual State CAP $42 million
      Transaction CAP

      From the 2019-2020 Wisconsin QAP:

      No application may include a request for more than $1.4 million of state HTCs (20% of the $7 million of state Housing Tax Credits to be allocated annually). Additionally, no member of the development team – applicant and/or co-applicant – may receive more than two awards of state HTCs in any year. There is no limit on the amount of federal 4% tax credits that may be requested. WHEDA intends to award state HTCs that are less than or equal to the federal HTC amount for each application.

      Credit Description

      From the 2019-2020 Wisconsin QAP:

      The Wisconsin Housing Tax Credit was designed to be complement to the federal 4% LIHTC, and follows the vast majority of rules that are currently in place for the federal tax credit program. However, according to the 2021-22 QAP there are some key differences between the state and federal programs:

      • The Wisconsin HTC will have a six-year credit period, versus the 10- year federal credit period
      • The Wisconsin HTC includes a preference for properties located in a city, town or village with a population of 150,000 or less
      • If a development consists of more than one building: for the state HTC, the development is placed in service in the taxable year in which the last building of the qualified development is placed in service. For the federal LIHTC, each building is assigned a specific placed-in-service date.
      • The HTC ceiling will be limited to $7 million per year minimum. WHEDA is required to give preference to developments located in municipalities with populations less than 150,000 people.
      How To Claim the Credit Policies and procedures established under the Act must, to the extent practicable, incorporate WHEDA’s policies and procedures for awarding tax credits through the similar federal tax credit program. 
      Bifurcated from Federal LIHTC? Not Available 
      Credit Period (Compliance) Six years.
      Recapture In the event that the recapture of any credit is required in any taxable year, the taxpayer shall include the recaptured proportion of the credit on the return submitted for the taxable year in which the recapture event is identified.
      Other

      Gov. Walker Signs State Tax Credit Legislation into Law, Wisconsin 2019-2020 QAP

      Novogradac Contact

      Blair Kincer

      State Contact

      Nathan Simms 
      Director-Commercial Lending
      [email protected]

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