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Pro Tool · 2026 QAP cycle

State QAP Comparison Tool.

Compare LIHTC Qualified Allocation Plans across the top 10 LIHTC states side-by-side. Pick up to 4 states; compare per-capita allocation, set-asides, deadlines, and scoring priorities.

Directional reference

Per-capita 9% ceilings are each state's 2026 IRS resident-population figure × the $3.416 multiplier (Rev. Proc. 2025-32); actual allocable authority can exceed the ceiling via carryforward, returns, and the national pool. Several application deadlines and set-asides are still pending primary-source confirmation — verify against the current QAP.

Interactive comparison · 2026 cycle

Pick states to compare

Select 2–4 states from the dropdowns. The table updates to show side-by-side QAP characteristics.

Source: state HFA published 2026 QAPs (CA TCAC, NY HCR, TX TDHCA, FL FHFC, IL IHDA, OH OHFA, GA DCA, NC NCHFA, PA PHFA, MA EOHLC). Per-capita allocations per IRS Rev. Proc. 2025-32. Verify against the current QAP at the state agency before relying on this for an allocation strategy.

How to use this

Deal sponsors often consider multiple states when siting a project — especially for portfolio LIHTC sponsors. This tool surfaces the structural differences between QAPs that matter for allocation strategy:

  • Per-capita allocation: Larger states get more credit dollars. CA, TX, FL, NY, IL are the five largest LIHTC states by volume.
  • Set-asides: What percentage is carved out for nonprofits (federal min 10%), rural areas, supportive housing, USDA RHS projects, etc.
  • Scoring priorities: Each state's QAP scoring categories — high-priority categories (e.g., proximity to transit, served population) get bigger point allocations.
  • Application deadlines: When the 2026 round opens, full application due, and credit reservation announcement.
Go deeper on scoring

This tool compares states at the structural level. For the point-by-point scoring rubric of a single state — every scored category and its maximum points for California, New York, Texas, Florida, and New Jersey, with an optional self-score — use the QAP Scoring Estimator →

Data caveat

QAP data shown is a summary snapshot. State QAPs are 100–300 page documents with annual updates. This tool covers the headline differences; for actual underwriting/scoring you must work from the current full QAP PDF and any errata published by the state HFA.