Indiana · State Subsidy Center

Indiana affordable housing finance.

IHCDA is Indiana's state housing finance agency, allocating federal and state LIHTC, issuing multifamily and single-family bonds, and administering federal HOME, NHTF, CDBG pass-throughs plus the Indi.

State HFA
IHCDA
Indiana Housing & Community Development Authority
Tax credit programs
Federal LIHTC · State LIHTC
Federal LIHTC + Indiana state LIHTC (10% of federal allocation, FY 2023-2028)
State housing trust funds
IN Affordable Housing Trust Fund
Indiana Affordable Housing and Community Development Fund
State rental assistance
Limited statewide
Primarily federal Section 8 admin via local PHAs and IHCDA
2026 PAB cap
~$925M
Per-capita $135 × 6.85M population
FHLB district
FHLBI
FHLB of Indianapolis

The Indiana housing-finance ecosystem

Indiana's housing pipeline draws on a mix of state agencies, federal pass-through programs, and local frameworks. Programs span the full spectrum: low-income rental, supportive housing for special-needs populations, workforce / missing-middle housing, homelessness prevention, first-time homebuyer assistance, mixed-use redevelopment, and disaster recovery. Below is a directory of every currently-active state-level and major-local program, organized by administering agency.

State Housing Finance Agency

Indiana Housing & Community Development Authority (IHCDA)

IHCDA is Indiana's state housing finance agency, allocating federal and state LIHTC, issuing multifamily and single-family bonds, and administering federal HOME, NHTF, CDBG pass-throughs plus the Indiana Affordable Housing and Community Development Fund. Indiana enacted a state LIHTC in 2023 (for fiscal years through June 30, 2028).

Federal 9% LIHTC

Competitive · Rental

IHCDA allocates Indiana's federal 9% LIHTC ceiling — approximately $23.4 million in 2026 following OBBBA's 12% increase. Annual competitive QAP process.

IRC § 42 · IHCDA Deep-dive coming soon

4% LIHTC + Multifamily Bonds

Non-competitive · Bonds

Non-competitive 4% LIHTC paired with IHCDA-issued multifamily revenue bonds.

IRC § 42(h)(4) · IHCDA Deep-dive coming soon

Indiana State LIHTC

State tax credit · 2023-2028

Indiana's state low-income housing tax credit, enacted 2023 for fiscal years beginning after June 30, 2023, and ending before July 1, 2028. State allocates roughly 10% of federal LIHTC equivalent. Awarded together with federal LIHTC. The state credit is split into five regional funding pools (Northwest, Northeast, Central, Southwest, Southeast), each receiving 20%.

IC § 6-3.1-32 · IHCDA Deep-dive coming soon

Indiana Affordable Housing & Community Development Fund

State capital subsidy

Indiana's state-funded housing trust fund administered by IHCDA, supporting affordable rental and homeownership development plus community-development activities.

IC § 5-20-4 · IHCDA Deep-dive coming soon

HOME Investment Partnerships

Federal pass-through

IHCDA administers Indiana's HOME allocation, primarily for multifamily rental development paired with LIHTC.

42 U.S.C. § 12701 · IHCDA Deep-dive coming soon

National Housing Trust Fund (NHTF)

Federal pass-through · ELI

IHCDA administers Indiana's NHTF allocation for housing serving extremely-low-income households.

12 U.S.C. § 4568 · IHCDA Deep-dive coming soon

CDBG (state-administered)

Federal pass-through · Non-entitlement

IHCDA administers federal CDBG for non-entitlement Indiana communities.

42 U.S.C. § 5306 · IHCDA Deep-dive coming soon

Section 811 Project Rental Assistance

Operating subsidy · Disability

IHCDA administers Indiana's HUD Section 811 PRA allocation for extremely-low-income persons with disabilities.

42 U.S.C. § 8013 · IHCDA Deep-dive coming soon

Indiana Rental Assistance Program

Rental assistance

IHCDA-administered state rental assistance program providing tenant-based assistance for households experiencing housing instability. Successor to pandemic-era ERA.

Supportive Housing Programs

Supportive housing · Coordinated

IHCDA financing for permanent supportive housing combined with operating subsidies from the Indiana Family and Social Services Administration for chronically homeless and special-needs populations.

IHCDA Mortgage Programs

Homeownership · Below-market mortgage

IHCDA's flagship single-family first-mortgage products — First Place, Next Home, and Helping to Own — providing below-market rates and DPA for first-time and other eligible homebuyers.

IHCDA Down Payment Assistance

Homeownership · DPA

IHCDA's down-payment assistance programs combining grants and forgivable second-mortgage products with First Place and Next Home mortgages.

IHCDA Mortgage Credit Certificate

Homeownership · Federal tax credit

Federal income-tax credit for eligible first-time buyers equal to a percentage of mortgage interest paid annually.

IRC § 25 · IHCDA Deep-dive coming soon
Local Housing Programs

Indianapolis, Fort Wayne, and major Indiana local programs

Indianapolis, Fort Wayne, and other major Indiana cities operate substantial local affordable housing programs supplementing IHCDA's statewide activity.

Indianapolis Affordable Housing

Local subsidy

Indianapolis operates affordable housing programs through the Department of Metropolitan Development including local trust fund support and federal HOME deployment within Indianapolis.

City of Indianapolis Deep-dive coming soon

Fort Wayne Affordable Housing

Local subsidy

Fort Wayne's affordable housing programs supporting multifamily and homeownership development.

City of Fort Wayne Deep-dive coming soon

Indiana Historic Preservation Tax Credit

State tax credit · Historic rehab

Indiana state historic tax credit for rehabilitation of certified historic structures. Pairs with federal HTC and 4% LIHTC for adaptive-reuse housing developments.

IC § 6-3.1-16 Deep-dive coming soon

How Indiana programs typically combine

Programs combine differently depending on what you're building. A short reference of representative stacks across the program-type spectrum:

  • Statewide 9% LIHTC: 9% LIHTC + Indiana state LIHTC + Indiana AHCD Fund + HOME.
  • 4% LIHTC + bonds: 4% LIHTC + IHCDA bonds + state LIHTC.
  • Permanent supportive housing: 9% LIHTC + state LIHTC + Section 811 PRA + FSSA operating subsidy.
  • Historic adaptive reuse: Federal HTC + Indiana Historic TC + 4% LIHTC + IHCDA bonds + state LIHTC.
  • Regional 9% (state LIHTC regional split): 9% LIHTC + Indiana state LIHTC (split into 5 regional pools — Northwest, Northeast, Central, Southwest, Southeast).
  • First-time homebuyer: First Place mortgage + DPA + MCC.

Post-OBBBA implications

  • Permanent 12% LIHTC increase: Indiana's annual 9% LIHTC ceiling is permanently larger starting 2026.
  • 25% PAB financed-by test: for bonds issued after December 31, 2025, materially expanding the pipeline of 4% LIHTC deals that can be supported per dollar of bond volume cap.
  • Permanent OZ designations: Qualified Opportunity Zone designations gain permanence; Rural OZ provisions may apply in qualifying portions of the state.
  • Section 45L / 179D termination (June 30, 2026): Developers pursuing energy-efficient construction should accelerate placed-in-service dates.

This is educational reference material for affordable-housing practitioners, not legal, tax, financial, or investment advice. State program details, funding levels, and rules change frequently — consult the relevant state agencies and qualified counsel before structuring any transaction. See Disclaimer.