https://lihtc.loans/ 2026 LIHTC income and rent limits by county, QCT and DDA checks on HUD's 2027 lists, a 4% and 9% credit estimator and HUD tax credit apartment data. en-us https://lihtc.loans/guides/25-percent-bond-test/ https://lihtc.loans/guides/25-percent-bond-test/ Sat, 24 Oct 2026 00:00:00 GMT How the 2025 tax law cut the 50% tax-exempt bond test to 25% for 4% credit deals, which buildings qualify, and what it does to the bonds a deal needs. https://lihtc.loans/guides/4-percent-vs-9-percent-credits/ https://lihtc.loans/guides/4-percent-vs-9-percent-credits/ Sat, 24 Oct 2026 00:00:00 GMT The 9% credit is competitive and capped by each state's ceiling; the 4% credit comes with tax-exempt bonds. Rates, floors, boosts and 2026 numbers. https://lihtc.loans/guides/how-to-qualify-for-a-tax-credit-apartment/ https://lihtc.loans/guides/how-to-qualify-for-a-tax-credit-apartment/ Sat, 24 Oct 2026 00:00:00 GMT Income limits, how rent is set, the student rule, vouchers and what to bring when you apply for an income-restricted tax credit apartment. https://lihtc.loans/guides/income-averaging/ https://lihtc.loans/guides/income-averaging/ Sat, 24 Oct 2026 00:00:00 GMT The average income test lets units serve households from 20% to 80% of AMI if the designations average 60% or less. Here is the math, with a worked rent roll.