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THDA Home Page A brief description of the various housing programs that THDA administers Contact staff at THDA via email or phone

Low Income Housing Tax Credits


The Low-Income Housing Tax Credit is a credit against federal income tax liability each year for 10 years for owners and investors in low-income rental housing. The amount of tax credits is based on reasonable costs of development, as determined by THDA, and the number of qualified low-income units. more . . .

Announcements and Updates:

November 6, 2009 – Section 1602/TCAP loan closing checklist
November 6, 2009 – List of Section 1602/TCAP developments in first group of closings
November 6, 2009 – Forms to be completed for disbursement of Section 1602/TCAP fund
October 31, 2009 – Modification to Deadline for Disbursement of Section 1602 Funds
October 22, 2009 – TCAP/Section 1602 Additional Closing Documents
October 20, 2009 - Notice of 2010 LIHTC QAP Public Hearing
October 16, 2009 – DRAFT 2010 Low-Income Housing Tax Credit QAP
October 12, 2009 – Specimen TCAP Loan Documents
October 12, 2009 – Specimen Section 1602 Loan Documents
October 9, 2009 – Modifications to Land Ownership/Leasing Requirements for 2008 competitive LIHTC Recipients
October 8, 2009 – Modifications to 10% Test Requirements for 2008 competitive LIHTC Recipients
October 8, 2009 – TCAP Affirmative Marketing Policy and Procedures
October 1, 2009 – TCAP Application (third round)
October 1, 2009 - 2009 Carryover Application
September 25, 2009 – Additional information regarding TCAP (second round)
September 21, 2009 – TCAP Application (second round)
September 9, 2010 – Summary of Developer Forum for 2010
September 3, 2009 - Clarification to Memo Concerning March 19, 2009
THDA Board of Directors Action Regarding the 2009 LIHTC Process

September 1, 2009 - TCAP Environmental Review Forms
August 28, 2009 - Memo Regarding Developments Combining MTBA, LIHTC, and TCAP
August 27, 2009 - Regarding Reservation Fees and Building Permits
August 27, 2009 - Regarding Modification to TCAP/Section 1602 Conditional Commitment Letter
August 24, 2009 - Regarding TCAP Environmental Requirements
August 24, 2009 - Regarding TCAP Davis-Bacon Requirements
August 24, 2009 - Handout Regarding TCAP/Section 1602 Reporting Requirements
August 21, 2009 – Recap of August 20 TCAP/Section 1602 Workshop
August 19, 2009 - CORRECTED 2009 LIHTC Preliminary Ranking
August 13, 2009 – August 13 – Notice Regarding TCAP/1602 Workshop and 2010 QAP Developer Forum
August 10, 2009 – TCAP/Section 1602 Exhibit A-1 - Form of Equity Certification-Not Yet Closed
August 10, 2009 – TCAP/Section 1602 Exhibit A-2 - Form of Equity Certification-Closed
August 10, 2009 – TCAP/Section 1602 Exhibit B - Final Expenditure/Construction Schedule
July 29, 2009 - ARRA / ARRTA First Round Applicants List
July 24, 2009 - THDA Board Action Regarding the 2007, 2008, & 2009 QAPs
July 10, 2009 - ARRA/ARRTA Status Update
July 2, 2009 - TCAP Program Description
July 2, 2009 - Section 1602 Program Description
June 9, 2009 - ARRA/ARRTA Status Update
June 5, 2009 -- ARRA/ARRTA Status Update
June 4, 2009 -- 2009 LIHTC Final Application
June 4, 2009 -- Attachment 30 Form of Architect's Certification, Placed in Service
June 4, 2009 -- Attachment 30 Form of Architect's Certification, Reservation
May 22, 2009 -- TCAP Program Outline
May 5, 2009 -- Update on 2009 LIHTC Program
May 5, 2009 -- Listing of 2009 competitive LIHTC Initial Applications
April 7, 2009 -- 2009 LIHTC Initial Application
April 2, 2009 -- 10% test materials for 2008 allocations
March 30, 2009 -- Update on 2009 LIHTC Program
March 19, 2009 -- Guiding Principles for Use in Developing Program Details for ARRA
March 19, 2009 -- THDA Board of Directors Action Regarding the 2009 LIHTC Process
March 19, 2009 -- THDA Board of Directors Action Regarding 2009 Exchange Applications
2009 QAP and Exhibits
2009 Exchanges
2009 Market Study Requirements
Tax Exemption for LP and LLC with LIHTC

404 James Robertson Parkway, Suite 1200, Nashville TN 37243-0900
General Information 615-815-2200 -- Toll Free Number 800-228-THDA -- TTY Line 615-532-2894