The Low Income Housing Tax Credit (LIHTC) program provides non-competitive 4 percent or competitive 9 percent Low Income Housing Tax Credits to developers of new or rehabilitated rental housing for the production of housing affordable to low- and moderate-income persons at or below 60 percent of Area Median Income.

DHCD recently finalized its 2017 Qualified Allocation Plan (QAP). The QAP is DHCD's federally mandated state plan for the allocation of credits allotted to the District of Columbia by the LIHTC program.

The Office of the General Counsel handles the tax relief certification process under the Nonprofit Affordable Housing Developer Tax Relief Program, which provides tax relief to eligible LIHTC projects.