Qualified Allocation Plan (QAP)

The 2027-2028 Qualified Allocation Plan (QAP), approved by IHDA’s Board on July 24, 2026, will govern IHDA’s allocation of 4% and 9% Low-Income Housing Tax Credits (LIHTC) across the state of Illinois for the next two years. The QAP is linked below, along with additional resources and background regarding its development. Supplemental documents that support the QAP and its processes can be accessed on IHDA’s Developer Resource Center.

2027-2028 Qualified Allocation Plan  

All supplemental document hyperlinks are active, except as indicated on the Developer Resource Center. A fully hyperlinked QAP will be republished in fall 2026 when all corresponding documents are published.

Redlined 2027-2028 QAP, Changes from 2026 QAP