State · LIHTC 2026
LIHTC in Massachusetts: 2026 allocations, QAP and data
Massachusetts Executive Office of Housing and Livable Communities (EOHLC) allocates Massachusetts's housing tax credits. The population-based part of Massachusetts's 2026 9% credit ceiling, before carryforwards and returned credits, is $24,438,351. That is $3.416 times 7,154,084 residents. Its 2026 private activity bond cap, which 4% deals compete for, is $965,801,340 ($135 per person).
Agency and qualified allocation plan
| Allocating agency | Massachusetts Executive Office of Housing and Livable Communities (EOHLC) |
|---|---|
| Tax credit program page | EOHLC LIHTC page |
| Current QAP | 2025-2026 Low Income Housing Tax Credit Qualified Allocation Plan (as amended) (2025-2027) |
| QAP status | January 2026 amendment extends the 2025-2026 QAP through 2027 (mass.gov link). mass.gov blocks automated fetches, so year is from the amendment text in search results, not a direct read. |
Agency and QAP links checked 2026-10-30; 4 of them block automated checks (HTTP 403) but are the agency's own published addresses.
2026 credit ceiling and bond cap
| Item | 2026 | Per resident |
|---|---|---|
| Population (IRS Notice 2026-22) | 7,154,084 | 16th of 52 |
| 9% ceiling, population amount | $24,438,351 | $3.42 |
| Formula | greater of $3.416 × pop or $3,953,600 | per-capita applies |
| Private activity bond cap | $965,801,340 | $135.00 |
| Formula | greater of $135 × pop or $397,625,000 | per-capita applies |
Sources: IRS Rev. Proc. 2025-32 secs. 4.08 and 4.19 (the 9% amounts already include the 12% increase from Pub. L. 119-21 sec. 70422); IRS Notice 2026-22 (2026-15 I.R.B.). Computed by us and rounded to the dollar; agencies may round differently.
Only the population amount is shown. The full 2026 ceiling adds credits unused from 2025, credits returned by projects and any share of the national pool, which the agency reports in its allocation materials. See every state side by side on the 2026 ceilings and bond caps table.
Basis boost areas: 2027 QCTs and DDAs
HUD's 2027 lists, which apply from January 1, 2027, put 309 Massachusetts census tracts in qualified census tracts, spread across 12 counties. 3 nonmetropolitan counties are difficult development areas. In metro areas, 121 ZIP code areas (ZCTAs) are Small Area DDAs. A building in either can take 130% of eligible basis. Check an address with the QCT and DDA lookup.
| County | 2027 QCT tracts |
|---|---|
| Suffolk County | 90 |
| Essex County | 45 |
| Bristol County | 35 |
| Worcester County | 35 |
| Middlesex County | 32 |
Nonmetro DDA counties: Dukes County, Franklin County, Nantucket County.
Metro areas with Small Area DDAs: Amherst Town-Northampton, MA MSA; Barnstable Town, MA MSA; Berkshire County, MA (part) HUD Metro FMR Area; Boston-Cambridge-Quincy, MA-NH HUD Metro FMR Area; Brockton, MA HUD Metro FMR Area; Eastern Worcester County, MA HUD Metro FMR Area; Fitchburg-Leominster, MA HUD Metro FMR Area; Hartford-West Hartford-East Hartford, CT MSA; Lawrence, MA-NH HUD Metro FMR Area; Lowell, MA HUD Metro FMR Area; New Bedford, MA HUD Metro FMR Area; Providence-Fall River, RI-MA HUD Metro FMR Area; Springfield, MA MSA; Taunton-Mansfield-Norton, MA HUD Metro FMR Area; Worcester, MA HUD Metro FMR Area.
Every Massachusetts qualified census tract, with its population, poverty rate and median income, is on the Massachusetts QCT list by county.
Source: HUD 2027 QCT and DDA designations, FR Doc. 2026-20390 (91 FR 63573, Oct. 6, 2026).
Tax credit properties in Massachusetts
HUD's database lists 991 Massachusetts properties financed with housing tax credits that the allocating agency still monitors, with 57,646 income-restricted units. The largest city totals are below; see all cities on the Massachusetts apartments page.
| City | Properties | Restricted units |
|---|---|---|
| Boston | 162 | 12,313 |
| Dorchester | 70 | 5,124 |
| Springfield | 60 | 4,826 |
| Worcester | 38 | 2,413 |
| Lowell | 31 | 2,115 |
| Roxbury | 40 | 1,995 |
| Cambridge | 35 | 1,833 |
| Holyoke | 23 | 1,671 |
| Salem | 12 | 1,235 |
| Lawrence | 28 | 989 |
| County | Properties | Restricted units |
|---|---|---|
| Suffolk County | 329 | 22,167 |
| Hampden County | 96 | 7,310 |
| Middlesex County | 140 | 6,991 |
| Worcester County | 89 | 5,090 |
| Essex County | 105 | 4,741 |
| Bristol County | 61 | 2,763 |
| Plymouth County | 46 | 2,541 |
| Norfolk County | 39 | 2,202 |
| Barnstable County | 29 | 1,117 |
| Hampshire County | 26 | 1,054 |
For buyers and lenders: the Massachusetts Year 15 and Year 30 list shows which of these properties reach the end of the compliance period or the 30-year extended use minimum from 2022 to 2034, by county.
Source: HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026; projects placed in service through 2024). City pages cover cities with at least five properties; county links go to that county's 2026 income and rent limits.
Financing a LIHTC deal in Massachusetts
A 9% deal in Massachusetts competes for EOHLC's 2026 ceiling of $24,438,351 (population amount) under the 2025-2026 Low Income Housing Tax Credit Qualified Allocation Plan (as amended) (2025-2027). A 4% deal needs an award from the state's $965,801,340 private activity bond cap: tax-exempt bonds must finance 50% of the aggregate basis of the building and land, or at least 25% if one or more of those bonds, from an issue dated after December 31, 2025, together finance at least 5% of that basis (the 25% bond test, for buildings placed in service in taxable years beginning after December 31, 2025). Sites in Massachusetts's 309 qualified census tracts for 2027 can take the 130% basis boost.
On HUD's records for the 777 Massachusetts properties on this site's city pages, 33% of those reporting the field were financed with tax-exempt bonds and 71% took 9% (70% present value) credits; 119 received allocations in 2015 or later.
Sources: IRS Rev. Proc. 2025-32; HUD 2027 QCT list; HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026; projects placed in service through 2024), bond and credit-type fields. What to read in a QAP: state LIHTC programs. Sizing a Massachusetts deal: get a financing quote.
State housing tax credit
Yes. M.G.L. c.62 s.6I and c.63 s.31H. $60M per year plus unused and returned credits, plus $5M for preservation. Allocated under Section 42 standards alongside federal credits. (primary source)
More Massachusetts data
- Massachusetts 2026 income and rent limitsby town
- Massachusetts tax credit apartmentsby city
- Massachusetts QCTs and DDAs2027 lists by county
- Year 15 and Year 30 propertiesby county
- QCT and DDA lookupby address
- Monthly credit ratesIRS
- LIHTC in Marylandprevious
- LIHTC in Michigannext
- All statescompare
Questions people ask
How much 9% LIHTC does Massachusetts get in 2026?
The population part of Massachusetts's 2026 housing credit ceiling is $24,438,351: the greater of $3.416 per resident or $3,953,600, applied to the 7,154,084 population in IRS Notice 2026-22. The agency's actual 2026 authority also adds unused and returned credits and any national pool share, so its own published figure can be higher.
Who allocates housing tax credits in Massachusetts?
Massachusetts Executive Office of Housing and Livable Communities (EOHLC). It awards 9% credits under its qualified allocation plan (2025-2026 Low Income Housing Tax Credit Qualified Allocation Plan (as amended), 2025-2027) and sets the rules 4% bond deals must meet to receive credits.
Does Massachusetts have a state low-income housing tax credit?
Yes. M.G.L. c.62 s.6I and c.63 s.31H. $60M per year plus unused and returned credits, plus $5M for preservation. Allocated under Section 42 standards alongside federal credits.
Financing a Massachusetts tax credit deal?
Construction, bond, bridge-to-equity and permanent debt for Massachusetts 4% and 9% deals.