Low Income Housing Tax Credits (LIHTC)

TEXAS DEPARTMENT OF HOUSING AND COMMUNITY AFFAIRS

The Qualified Action Plans (QAPs) for housing tax credits incentivizes housing developers to incorporate quantifiable community participation into their projects and provide supportive services to future residents. For both the Competitive and Non-Competitive tax credits, the QAP allocates a minimum of 11 points to these two ends: 9 to community support, and 2 to services. This is not insignificant. While the current procedures outline written forms of support as the minimum for community engagement, any additional opportunities to earn points would be marked on the development community’s radar.