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9% Housing Credit

The Commission's 9% Low-Income Housing Tax Credit Program (LIHTC) allocates federal income tax credit to developers to encourage the construction and rehabilitation of affordable multifamily housing. Housing credit in the 9% Program is allocated through an annual competitive process in which projects are evaluated and scored according to the Commission’s established criteria.

NEWS AND HIGHLIGHTS

New! The 2024 9% Allocation List has been posted here 1/18/2024

Review the  2024 9% Tax Credit Policies here.

Read the Tax Credit Program's value statements here.

Sustainability Resources for Multifamily Housing

*Notice: Regulatory Relief for Developers Using the Housing Tax Credit

The Commission is committed to helping affordable-housing developments stay on track in the face of economic and regulatory uncertainty. To that end, we intend to make use of our newly granted authority to extend certain deadlines.

We will grant extensions on a case-by-case basis. If you need additional time to meet the 10% test required by Section 42(h)(1(E)(ii) and/or the Placed in Service deadline required by Section 42(h)(1)(E)(i), please contact Jacob Richardson via email.

Helpful resource: This chart from NCSHA provides a comprehensive list of current IRS guidelines, as well as regulatory relief sought by national advocates.

QUESTIONS

If you have questions about the LIHTC Program or need assistance with the application, please call us at 206-464-7139 or 800-767-4663 in WA or email AskUsMHCF@wshfc.org.

   

 
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