Housing Tax Credits

Getting Started Allocating Monitoring

The Housing Tax Credit, or HTC, is a dollar-for-dollar reduction of federal income taxes owed by owners/investors in qualified projects for tenants whose incomes are at or below 60% of County Median Income (CMI). 

WHEDA was appointed by the Governor to administer the IRS federal Housing Tax Credit Program for Wisconsin, so an application for Tax Credit must be submitted to WHEDA. Applicants must meet mandatory threshold requirements for financing, market, site control, and zoning. Applications are then evaluated and points are awarded for select criteria as outlined in WHEDA's current Qualified Allocation Plan.

Assembly Bill 182, now 2025 Wisconsin Act 236, makes changes to the Low-Income Housing Tax Credit (LIHTC) Program. WHEDA has begun incorporating these modifications into the upcoming 2027-2028 Qualified Allocation Plan (QAP). An announcement of the new QAP is expected in late May 2026.

Sign up for emails related to Housing Tax Credits on our email sign-up page. Be sure to check the "Tax Credit Compliance" box before submitting the form.