The DC Department of Housing and Community Development (DHCD) has published the 2025 Low Income Housing Tax Credit (LIHTC) - Qualified Allocation Plan (QAP). The QAP is DHCD's federally mandated state plan for the allocation of tax credits allotted to the District of Columbia by the Federal Low Income Housing Tax Credit (LIHTC) program for the construction and rehabilitation of housing for low and moderate-income individuals and families. The QAP prioritizes the housing needs determined by the District.