Low-Income Housing Tax Credit

As the allocating agency of the Low Income Housing Tax Credit Program, New Hampshire Housing is required to monitor qualified low income housing projects for compliance with the provisions of the Internal Revenue Code (IRC) § 42. We rely on guidance published by the Department of Treasury, the Internal Revenue Service (IRS), and New Hampshire Housing’s Qualified Allocation Plan (QAP).

It is expected that agents and owners managing LIHTC properties have had the proper LIHTC program training and understand what is expected.

If there are any questions regarding this information or any other LIHTC compliance issues, please email Melanie Toscano at assetmanagement@www.nhhfa.org.

Manuals & Reference Docs

Compliance Forms