LIHTC by state: agencies, QAPs and 2026 allocations
Each state's housing finance agency awards 9% credits under its own qualified allocation plan and rations the bond cap that 4% deals need. In 2026 the 50 states, DC and Puerto Rico share $1,187.6 million of population-based 9% authority and $50.24 billion of private activity bond cap. Pick a state for its agency, QAP, boost areas and tax credit properties.
| State | Agency | QAP | 9% ceiling | Bond cap | 2027 QCTs | Properties | State credit |
|---|---|---|---|---|---|---|---|
| Alabama | AHFA | 2026 | $17,739,589 | $701,066,880 | 316 | 544 | yes |
| Alaska | AHFC | 2026-2027 | $3,953,600 | $397,625,000 | 16 | 174 | not found |
| American Samoa | DBAS | none online | $3,953,600 | $29,221,827 | 0 | 0 | not confirmed |
| Arizona | ADOH | 2026-2027 | $26,042,962 | $1,029,215,430 | 288 | 440 | not confirmed |
| Arkansas | ADFA | 2026 | $10,640,126 | $420,496,785 | 153 | 449 | yes |
| California | CTCAC | 2026 | $134,437,736 | $5,312,966,715 | 1,719 | 4,977 | yes |
| Colorado | CHFA | 2025-2026 | $20,538,908 | $811,695,735 | 217 | 776 | yes |
| Connecticut | CHFA | 2026 | $12,599,902 | $497,946,960 | 171 | 433 | not found |
| Delaware | DSHA | 2025-2026 | $3,953,600 | $397,625,000 | 35 | 157 | not found |
| District of Columbia | DHCD | current | $3,953,600 | $397,625,000 | 46 | 256 | yes |
| Florida | FHFC | 2026 | $80,147,961 | $3,167,439,930 | 901 | 1,302 | not found |
| Georgia | Georgia Department of Community Affairs (DCA), administering the Georgia Housing and Finance Authority (GHFA) housing credit program | 2026-2027 | $38,610,187 | $1,525,870,980 | 462 | 1,447 | yes |
| Guam | GHURA | current | $3,953,600 | $114,603,890 | 0 | 15 | not confirmed |
| Hawaii | HHFDC | 2026 | $4,894,513 | $397,625,000 | 76 | 129 | yes |
| Idaho | IHFA | current | $6,933,568 | $397,625,000 | 34 | 236 | not found |
| Illinois | IHDA | 2026 | $43,448,586 | $1,717,084,035 | 617 | 1,056 | not found |
| Indiana | IHCDA | 2026-2027 | $23,820,906 | $941,399,955 | 280 | 811 | yes |
| Iowa | IFA | 2026-2027 | $11,062,330 | $437,182,245 | 81 | 536 | not found |
| Kansas | KHRC | 2026 | $10,170,184 | $401,924,700 | 119 | 421 | yes |
| Kentucky | KHC | 2025-2026 | $15,737,047 | $621,926,640 | 262 | 725 | not found |
| Louisiana | LHC | current | $15,775,734 | $623,455,515 | 278 | 882 | not found |
| Maine | MaineHousing | 2025-2026 | $4,833,210 | $397,625,000 | 33 | 289 | yes |
| Maryland | Maryland Department of Housing and Community Development (DHCD), Community Development Administration | 2026 | $21,402,425 | $845,821,845 | 282 | 648 | not confirmed |
| Massachusetts | EOHLC | 2025-2027 | $24,438,351 | $965,801,340 | 309 | 991 | yes |
| Michigan | MSHDA | 2026-2027 | $34,596,852 | $1,367,264,340 | 519 | 1,208 | yes |
| Minnesota | Minnesota Housing Finance Agency | 2026-2028 | $19,916,663 | $787,104,675 | 143 | 966 | not found |
| Mississippi | MHC | 2026 | $10,091,411 | $398,811,600 | 174 | 659 | not confirmed |
| Missouri | MHDC | 2027 | $21,420,168 | $846,523,035 | 306 | 1,615 | yes |
| Montana | Montana Department of Commerce, Housing Division | 2027 | $3,953,600 | $397,625,000 | 37 | 275 | not confirmed |
| Nebraska | NIFA | 2026-2028 | $6,893,508 | $397,625,000 | 68 | 379 | yes |
| Nevada | Department of Business and Industry | 2026 | $11,211,954 | $443,095,380 | 147 | 300 | yes |
| New Hampshire | NH Housing | 2027-2028 | $4,834,808 | $397,625,000 | 32 | 243 | not confirmed |
| New Jersey | NJHMFA | 2026 | $32,616,702 | $1,289,009,025 | 256 | 1,008 | not confirmed |
| New Mexico | New Mexico Mortgage Finance Authority | 2026 | $7,260,701 | $397,625,000 | 124 | 276 | not found |
| New York | HCR | current | $68,328,291 | $2,700,327,645 | 1,039 | 3,629 | yes |
| North Carolina | NCHFA | 2026 | $38,252,259 | $1,511,725,680 | 456 | 1,517 | not found |
| North Dakota | NDHFA | 2027 | $3,953,600 | $397,625,000 | 28 | 196 | not confirmed |
| Northern Mariana Islands | NMHC | 2025-2026 | $3,953,600 | $34,407,304 | 0 | 5 | not confirmed |
| Ohio | OHFA | 2026-2027 | $40,652,142 | $1,606,568,850 | 683 | 1,804 | yes |
| Oklahoma | OHFA | 2026 | $14,085,152 | $556,643,880 | 230 | 471 | yes |
| Oregon | OHCS | 2025-2026 | $14,598,570 | $576,934,110 | 97 | 630 | not found |
| Pennsylvania | PHFA | 2025-2026 | $44,611,020 | $1,763,023,320 | 552 | 1,121 | yes |
| Puerto Rico | PRHFA / Autoridad para el Financiamiento de la Vivienda, AFV | 2025 | $10,879,396 | $429,952,725 | 224 | 82 | not confirmed |
| Rhode Island | RIHousing | 2026 | $3,953,600 | $397,625,000 | 34 | 189 | yes |
| South Carolina | SC Housing | 2026 | $19,028,056 | $751,986,990 | 226 | 654 | yes |
| South Dakota | SDHDA | 2026-2027 | $3,953,600 | $397,625,000 | 38 | 184 | not found |
| Tennessee | THDA | 2026 | $24,988,300 | $987,535,260 | 267 | 736 | not confirmed |
| Texas | TDHCA | 2026 | $108,320,749 | $4,280,825,835 | 1,341 | 2,362 | not found |
| U.S. Virgin Islands | VIHFA | current | $3,953,600 | $70,097,807 | 0 | 21 | not confirmed |
| Utah | UHC | 2027 | $12,088,896 | $477,752,040 | 61 | 436 | yes |
| Vermont | VHFA | 2023-2026 | $3,953,600 | $397,625,000 | 12 | 303 | yes |
| Virginia | Virginia Housing Development Authority | 2026 | $30,334,446 | $1,198,814,445 | 243 | 1,176 | yes |
| Washington | WSHFC | current | $27,331,484 | $1,080,137,700 | 207 | 1,284 | not found |
| West Virginia | WVHDF | 2025-2026 | $6,033,158 | $397,625,000 | 97 | 279 | not found |
| Wisconsin | WHEDA | 2025-2026 | $20,403,040 | $806,326,245 | 195 | 852 | yes |
| Wyoming | WCDA | 2026 | $3,953,600 | $397,625,000 | 8 | 119 | not found |
Sources: agency websites (checked 2026-10-30); IRS Rev. Proc. 2025-32; IRS Notice 2026-22 (2026-15 I.R.B.); HUD 2027 QCT and DDA designations, FR Doc. 2026-20390 (91 FR 63573, Oct. 6, 2026); HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026; projects placed in service through 2024). "State credit" means a state low-income housing tax credit ("not found" means we found none in the agency's materials or the statutes, not that none exists); donation and contribution credits are noted on each state page.
The insular areas (Guam, the U.S. Virgin Islands, American Samoa and the Northern Mariana Islands) are treated as states for LIHTC and receive the $3,953,600 minimum; their bond caps follow the section 146(d)(4) possession formula. For the full ceiling table with per-resident figures and a CSV, see 2026 credit ceilings and bond caps.
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