State · LIHTC 2026
LIHTC in Pennsylvania: 2026 allocations, QAP and data
Pennsylvania Housing Finance Agency (PHFA) allocates Pennsylvania's housing tax credits. The population-based part of Pennsylvania's 2026 9% credit ceiling, before carryforwards and returned credits, is $44,611,020. That is $3.416 times 13,059,432 residents. Its 2026 private activity bond cap, which 4% deals compete for, is $1,763,023,320 ($135 per person).
Agency and qualified allocation plan
| Allocating agency | Pennsylvania Housing Finance Agency (PHFA) |
|---|---|
| Tax credit program page | PHFA LIHTC page |
| Current QAP | Allocation Plan for Program Years 2025/2026, Low Income Housing Tax Credit Program (2025-2026) |
| QAP status | Board-approved draft 2027-2028 QAP posted July 13, 2026: phfa.org link . PHFA also runs the tax-exempt volume cap RFP. |
Agency and QAP links checked 2026-10-30.
2026 credit ceiling and bond cap
| Item | 2026 | Per resident |
|---|---|---|
| Population (IRS Notice 2026-22) | 13,059,432 | 5th of 52 |
| 9% ceiling, population amount | $44,611,020 | $3.42 |
| Formula | greater of $3.416 × pop or $3,953,600 | per-capita applies |
| Private activity bond cap | $1,763,023,320 | $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 552 Pennsylvania census tracts in qualified census tracts, spread across 47 counties. 4 nonmetropolitan counties are difficult development areas. In metro areas, 91 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 |
|---|---|
| Philadelphia County | 169 |
| Allegheny County | 86 |
| Delaware County | 32 |
| Luzerne County | 22 |
| Westmoreland County | 21 |
Nonmetro DDA counties: Monroe County, Montour County, Pike County, Wayne County.
Metro areas with Small Area DDAs: Allentown-Bethlehem-Easton, PA HUD Metro FMR Area; Chambersburg, PA MSA; Lancaster, PA MSA; Lebanon, PA MSA; Philadelphia-Camden-Wilmington, PA-NJ-DE-MD MSA; Pittsburgh, PA HUD Metro FMR Area; Reading, PA MSA; Scranton--Wilkes-Barre, PA MSA; York-Hanover, PA MSA.
Every Pennsylvania qualified census tract, with its population, poverty rate and median income, is on the Pennsylvania 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 Pennsylvania
HUD's database lists 1,121 Pennsylvania properties financed with housing tax credits that the allocating agency still monitors, with 47,171 income-restricted units. The largest city totals are below; see all cities on the Pennsylvania apartments page.
| City | Properties | Restricted units |
|---|---|---|
| Philadelphia | 270 | 13,813 |
| Pittsburgh | 107 | 4,584 |
| Lancaster | 13 | 1,109 |
| York | 21 | 1,042 |
| Harrisburg | 19 | 864 |
| Chester | 16 | 770 |
| Erie | 19 | 701 |
| Allentown | 14 | 636 |
| Scranton | 13 | 630 |
| Bethlehem | 11 | 614 |
| County | Properties | Restricted units |
|---|---|---|
| Philadelphia County | 255 | 13,501 |
| Allegheny County | 166 | 7,061 |
| Lancaster County | 37 | 2,090 |
| York County | 36 | 1,700 |
| Delaware County | 35 | 1,531 |
| Montgomery County | 30 | 1,523 |
| Chester County | 36 | 1,307 |
| Dauphin County | 25 | 1,245 |
| Northampton County | 22 | 1,022 |
| Lackawanna County | 22 | 999 |
For buyers and lenders: the Pennsylvania 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 Pennsylvania
A 9% deal in Pennsylvania competes for PHFA's 2026 ceiling of $44,611,020 (population amount) under the Allocation Plan for Program Years 2025/2026, Low Income Housing Tax Credit Program (2025-2026). A 4% deal needs an award from the state's $1,763,023,320 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 Pennsylvania's 552 qualified census tracts for 2027 can take the 130% basis boost.
On HUD's records for the 708 Pennsylvania properties on this site's city pages, 5% of those reporting the field were financed with tax-exempt bonds and 57% took 9% (70% present value) credits; 223 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 Pennsylvania deal: get a financing quote.
State housing tax credit
Yes. Affordable Housing Tax Credit (Act 45 of 2025, building on 2021 PA Housing Tax Credit, Tax Reform Code Art. XIX-G). PHFA sells $10M of credits to taxpayers and grants proceeds to projects. (primary source)
More Pennsylvania data
- Pennsylvania 2026 income and rent limitsby county
- Pennsylvania tax credit apartmentsby city
- Pennsylvania QCTs and DDAs2027 lists by county
- Year 15 and Year 30 propertiesby county
- QCT and DDA lookupby address
- Monthly credit ratesIRS
- LIHTC in Oregonprevious
- LIHTC in Puerto Riconext
- All statescompare
Questions people ask
How much 9% LIHTC does Pennsylvania get in 2026?
The population part of Pennsylvania's 2026 housing credit ceiling is $44,611,020: the greater of $3.416 per resident or $3,953,600, applied to the 13,059,432 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 Pennsylvania?
Pennsylvania Housing Finance Agency (PHFA). It awards 9% credits under its qualified allocation plan (Allocation Plan for Program Years 2025/2026, Low Income Housing Tax Credit Program, 2025-2026) and sets the rules 4% bond deals must meet to receive credits.
Does Pennsylvania have a state low-income housing tax credit?
Yes. Affordable Housing Tax Credit (Act 45 of 2025, building on 2021 PA Housing Tax Credit, Tax Reform Code Art. XIX-G). PHFA sells $10M of credits to taxpayers and grants proceeds to projects.
Financing a Pennsylvania tax credit deal?
Construction, bond, bridge-to-equity and permanent debt for Pennsylvania 4% and 9% deals.