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2019 State Tax Credit Information

* Please note this content refers to to state low-income housing tax credit programs - not the federal LIHTC program. The following chart is intended for summary purposes only. As state LIHTC programs vary widely, we recommend that you gather complete details from the appropriate state agency. Some of the information listed below is based on estimates.

Please e-mail [email protected] with any questions or with additional information about programs in your state.

StateEstimated Tax Credits
Available in 2019
Bifurcated from Federal LIHTC? Credit PeriodType of Credit Novogradac & Company LLP


No5 years9 percentRebecca Darling


Yes4 years9 percent and 4 percent

Jim Kroger



Yes5 years

4 percent credit not to exceed 30 percent of eligible basis

Jeff Nishita

10 Years


Charlie Rhuda

Georgia$28,000,000No10 Years9 percent and 4 percent

Brad Elphick


$3,867,000 - 9 percent 

$10,000,000 - 4 percent

Yes5 years9 percent and 4 percent

Jon Adkins



Yes1 yearEqual to 50 percent of the value of the donation, but the total donation must exceed $10,000

Stacey Stewart



*Includes $ million for preservation projects
*Majority already committed

Yes5 years9 percent and 4 percent

Charlie Rhuda

Missouri$0Yes10 years9 percent and 4 percent

Mike Kressig



 6 years4 percent

Rebecca Arthur

New Mexico


Yes 50 percent

Jeff Nishita

New York


Yes10 years9 percent and 4 percent

Charles Rhuda

Oklahoma$4,000,000Yes10 years9 percent and 4 percentNick Hoehn



Charlie Rhuda



Yes10 years9 percent and 4 percent

Mike Morrison



Yes5 yearsBased on a taxpayer's eligible cash contributions made to an eligible affordable housing project.

Charles Rhuda


Approximately $7.3 million of 4 percent State Housing Tax Credits are available in 2019

Wisconsin State Housing Tax Credit recipients must submit a request for an equal (or larger) amount of Federal 4 Percent Tax Credits.

The State Housing Tax Credit is claimed annually for a six-year period.

State Housing Tax Credits can be used for new construction and acquisition/rehab transactions.


TBD indicates this figure or date is still to be determined by the according state agency.

"Not Available" indicates that the state agency was unable to respond to our inquiries.

Please note available tax credit amounts listed are provided by state agencies and based on estimates. As such, please consider this chart tentative and subject to change. Application deadlines and amounts should be verified with the appropriate allocating agency.

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