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Analysis of State-Qualified Allocation Plans for the Low-Income Housing Tax Credit Program

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Have you ever wondered how states distribute their Low-
Income Housing Tax Credit (LIHTC) allocations? Or why
several senior housing projects are green-lighted in one
year but none are initiated the next?

Thanks to a new report entitled, Analysis of State-
Qualified Allocation Plans for the Low-Income Housing Tax
Credit Program, now you can find out. This report
analyzes states' Qualified Allocation Plans (QAPs) and
provides a strong basis for additional LIHTC program
research.

LIHTC is the largest source of federal subsidy for adding
new or rehabilitated rental housing units to the
affordable housing stock in the United States. The QAP
is a federally mandated planning requirement that states
annually use to explain the basis upon which they
distribute their LIHTC allocations. Based on their QAP,
states establish preferences and set-asides within their
tax credit competitions so as to target the credits
toward specific places or types of people.

This report examines how those preferences and set-asides
were used and changed based on content analysis of 1990
and 2000 QAPs from nearly every state, along with
discussions with the staff that originally prepared the
plans. More specifically, it reviews each state's QAP
for 1990, 2000, and 2001, and records both set-asides and
preferences in each of eight basic categories:
o Geographic location,
o Local housing needs,
o Financing,
o Resident characteristics,
o Project activities and types,
o Building characteristics,
o Sponsorship and costs, and
o Affordability.

In general, states tended to vary widely in their levels
of activism for people- and place-based preferences and
set-asides. While there appeared to be no general shift,
at least half of the states increased their place-based
provisions.

You can purchase Analysis of State-Qualified Allocation
Plans for the Low-Income Housing Tax Credit Program (HUD
11274) through HUD USER by calling 1-800-245-2691.

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