Department of the Treasury / Internal Revenue Service · Housing
Low-Income Housing Tax Credit (LIHTC)
Largest U.S. affordable-housing production tool. Federal tax credits allocated to state Housing Finance Agencies, who award them via competitive Qualified Allocation Plan (QAP) to developers. Cities support local projects through site control, zoning, and gap financing.
Whether your city can win this comes down to hard rules — population, designation, match capacity. Run your city and our AI checks it against the rules below in about 8 minutes.
Program facts
- Typical award
- $500K – $100M
- Non-federal match
- Varies by NOFO
- Eligible entity
- U.S. cities & local governments
- Application window
- Annual state QAP cycle; 9% credit competitive, 4% credit non-competitive with PAB.
- Typical prep time
- 16–36 weeks
- Statutory authority
- IRC §42
Verify on the Department of the Treasury / Internal Revenue Service page →
Who is eligible for Low-Income Housing Tax Credit (LIHTC)?
These are the hard rules we check against. If one fails, the program is ineligible — the AI never overrides a rule.
- Cities are eligible applicants.
Not a grant; cities are local-government partners not direct recipients. Amounts and timing approximate; verify directly with administering agency.
How Strategic Pursuit scores this program
Run a city dossier and our AI cross-checks ACS demographics, 5-year USAspending award history, FEMA disaster history, and CEJST/Justice40 + HUD designations against this program's rules. You get a clear eligibility, strategic, and competitive answer — with the city's own hard evidence ready to anchor the narrative — instead of a generic match badge. And if it's a no-go, you'll know before you spend the month.
The dossier isn't the AI's guesswork — eligibility is decided by the rules, and the numbers come straight from official sources. The answer your reviewer will check line by line.
No credit card. 30-day trial, 3 dossiers, 1 seat.
Related programs
- Community Development Block Grant (CDBG) Entitlement (HUD)$500K – $30M
- CDBG Disaster Recovery (CDBG-DR) (HUD)$5M – $500M
- Section 108 Loan Guarantee (HUD)$1M – $100M
- Swift Current (FMA Set-Aside) (FEMA)$100K – $10M
- HOME Investment Partnerships Program (HUD)$500K – $15M
- Emergency Solutions Grants (ESG) (HUD)$100K – $5M
Award ranges, match percentages, and windows are approximate.