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2023 LOW INCOME HOUSING TAX CREDIT QUALIFIED ALLOCATION PAUCITY OF NEW YORK DEPARTMENT OF HOUSING PRESERVATION AND DEVELOPMENT March 2023TABLE OF CONTENTS I.INTRODUCTION..... 3II.CREDIT ALLOCATION
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Who needs qualified allocation plan qap?

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Developers and organizations applying for Low-Income Housing Tax Credits (LIHTC) need to fill out a qualified allocation plan (QAP) as part of their application process.
02
State housing agencies also use QAPs to evaluate and allocate tax credits to affordable housing projects.
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The Qualified Allocation Plan (QAP) is a set of criteria and guidelines used by state housing finance agencies to allocate housing tax credits and other resources for affordable housing projects.
Developers or stakeholders involved in affordable housing projects are required to file the Qualified Allocation Plan (QAP) with the state housing finance agency.
To fill out the Qualified Allocation Plan (QAP), developers or stakeholders need to provide detailed information about the affordable housing project, including financing, development plan, and compliance with affordability requirements.
The purpose of the Qualified Allocation Plan (QAP) is to ensure the fair and efficient allocation of housing tax credits and resources for affordable housing projects that meet specific criteria and goals.
The Qualified Allocation Plan (QAP) must include information about the location, financing, development team, affordability levels, compliance with federal and state regulations, and other project-specific details.
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