LIHTC Allocations
Explore Low-Income Housing Tax Credit allocations by state, region, and year. Analyze per-capita credit distribution, track year-over-year shifts, and identify states with the strongest LIHTC activity — supporting site selection, policy research, and investment strategy decisions.
Note on methodology: Figures shown represent allocation authority — the IRS per-capita ceiling each state may award to developers — not the number of units actually placed in service. States may carry forward unused authority, and there is typically a multi-year gap between allocation and project completion. Historical years (2010–2023) use IRS per-capita floors; confirmed state-level breakdowns are noted where available.
Filters
Interactive map
Regional allocation summary
| Region | States | Total allocation | % of national | Per-capita |
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Top 10 states (selection)
| # | State | Abbr | Allocation | Per-capita | % of national |
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State table
| # | State | Abbr | Population | Allocation | Per-capita | % of national |
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Federal LIHTC Allocations by State
Interactive map showing Low-Income Housing Tax Credit allocations across all 50 states and D.C.
Note: Figures represent allocation authority (the IRS per-capita ceiling each state may award), not units placed in service. A multi-year gap between allocation and project completion is typical. Historical values (2010–2023) are IRS per-capita estimates; confirmed state figures are noted where available.
Interactive US State Map
Click any state to see detailed allocation information. Colors indicate per-capita allocation amounts.
Data Source: Novogradac — 2026 Federal LIHTC Information by State
Last Updated: February 2026 · Update Frequency: Quarterly · 27 states confirmed, 23 states estimated pending official confirmation.
Top 10 States by Total Allocation
| # | State | Allocation | Per Capita |
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Highest Per Capita Allocations
| # | State | Per Capita | Total |
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