Main Content



The Qualified Allocation Plan (QAP), details selection criteria and application requirements for the Rental Housing Tax Credit (RHTC), Multifamily Bonds and HOME funds in conjunction with RHTCs. It contains all deadlines, application fees, restrictions, standards and requirements.

The QAP plan is unique to the authoring state, but is built upon the basic requirements set by the Internal Revenue Code Section 42. If you are a developer interested in learning more about any of the above listed programs, please review the QAP documents listed below.

If you have any questions, please contact one of our Real Estate Production Analysts. To find the analyst for your area, click on our map or county listing.

Access to our Real Estate Department (RED) Notices can be found here.

2014 General Set Aside

General Set Aside Letter of Intent
2014 General Set Aside Information Summary 

2014-2015 Qualified Allocation Plan (QAP)

The 2014-2015 QAP is available for review

Click here to access the 2014-2015 QAP - NEW

Click here to access the 2014-2015 QAP Redline Version - NEW
2014-2015 QAP FAQs
Exhibit A-2014A-C Cost per Square Foot

2014-2015 Forms


2014-2015 Schedules

List of Schedules
  1. Rental Housing Tax Credit Compliance Manual
  2. Policies and Procedures Regarding the Transferability of Rental Housing Tax Credits
  3. Market Study Requirement and Approved Market Analyst List
  4. Private Activity Tax Exempt Bond Financing ("Bonds") Requirements
    1. Section 1
    2. Section 2
    3. Section 3
  5. Procedures for Accessing HOME Funds (Updated 9/19/13, see RED Notice 13-22)
  6. Capital Needs Assessment
  7. Application Package Submission Guidelines
  8. Glossary
  9. Qualified Contract  
    1. Qualified Contract Notification Letter
    2. Qualified Contract Price Worksheet Assumptions
    3. Qualified Contract Request Acknowledgment
    4. Qualified Contract Worksheet A-E
  10. Procedures for Accessing Development Fund Loan

2014-2015 Appendices

2012-2013 QAP

2013 QAP Forum Presentations:

2012-2013 Qualified Allocation Plan

2012-2013 Schedules

2012-2013 Forms

2012-2013 Appendices

American Recovery and Reinvestment Act of 2009

Tax Credit Assistance Program (TCAP)

  • TCAP Policies and Procedures Manual 7-2-14

  • TCAP Summary of Terms 5-30-2014

  • TCAP Policy & Procedures for Recycling Funds 5-2-12

  • TCAP Application for Recycling Funds 5-2-12

  • TCAP Policy and Procedures: 7-10-09

  • Treasury Frequently Asked Questions and Answers: 9-14-09

  • TCAP Exchange Application Form: 8-26-09
         - Exhibit A: Return Credits Form