LIHTC market data
The numbers that set what a tax credit deal is worth in 2026: this month's IRS credit rates, each state's credit ceiling and bond cap, what investors are paying per dollar of credit, and the law changes behind them. Every figure links to the IRS, Federal Register, enacted law or survey it came from.
8.24% / 3.53%
LIHTC applicable percentages by month, 2024 to 2026
70% and 30% PV rates, November 2026 (Rev. Rul. 2026-21)
$1,187.6 million
2026 LIHTC state credit ceilings and bond caps by state
2026 9% population amounts; $50.24 billion of bond cap
$0.823
LIHTC equity pricing 2026: tax credit price per dollar
median equity price per credit dollar, Jun to Jul 2026 (CohnReznick)
25% / +12%
LIHTC law changes 2025-2026: OBBBA, 25% bond test, ROAD Act
new bond test and permanent 9% ceiling increase, Pub. L. 119-21
56
LIHTC by state 2026: HFAs, QAPs, ceilings and bond caps
state and territory agencies, QAPs and allocations
Figures as of 2026-10-30. Applicable percentages also as JSON; ceilings as CSV.
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