Qualified Allocation Plan (QAP)

The Grove Apartments (Oak Park)

2026 Qualified Allocation Plan (QAP)

2026 Qualified Allocation Plan (QAP)

Please note that the 2026 QAP currently posted does not include active hyperlinks to supplemental documents, which are currently being finalized. All final supplemental documents will be published on this website in late summer, and IHDA will reissue a version of the 2026 QAP with active hyperlinks to all documents.

To view the upcoming deadlines for the Preliminary Project Assessments (PPA) and Low Income Housing Tax Credit (LIHTC) Applications, click here.

Please contact QAPFeedback@ihda.org with any questions.

Public Comments and Responses to IHDA’s draft of the 2026 Qualified Allocation Plan (“QAP”)

As part of the QAP planning and writing process, the Illinois Housing Development Authority held a public hearing and a respective 30-day public comment period in which the affordable housing development community was able to review a draft of the 2026 QAP and comment accordingly.  IHDA appreciates and recognizes the importance of this feedback as it has informed the updates and changes to the final 2026 QAP.

This document provides summary of the comments received with IHDA’s response.  If you have additional questions, please email multifamilyfin@ihda.org.

Past Qualified Allocation Plans

For previous QAPs, please visit our Developer Resource Center.

For more information on how to submit an application for tax credits or IHDA financing, please visit our Applying For Tax Credits Or Other Multifamily Housing Programs page.

IRS regulations for the federal tax credit program are found in Section 42 of the Code of 1986, as amended. Additionally, state rules governing the LIHTC program are found in the Illinois Administrative Code, Title 47, Chapter II, Part 350.