Federal law requires the District of Columbia to adopt a plan to allocate the low-income housing tax credits (LIHTC) to projects based on federally mandated requirements and priority needs determined by the District. The
District’s LIHTC Qualified Allocation Plan (QAP) is intended to ensure the selection of only those projects that comply with federal law and address, on a priority basis, the District’s housing needs.

An Interim Guidance was issued on January 20, 2023 outlining a shift from a rolling application for tax-exempt bonds and associated 4% LIHTCs to a competitive application process and shall apply to the 2021 QAP for any project seeking 4% LIHTCs until an updated QAP is adopted.