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Qualified Allocation Plan

Pursuant to Section 42(m)(1)(A) of the Internal Revenue Code of 1986, as amended, and Section 22b(4) of Public Act 346 of 1966, of the State of Michigan, as amended, the Qualified Allocation Plan shall be prepared by the Authority, submitted to the legislature, and approved by the Governor after notice to the public and public hearing. Notice of the public hearing shall be published in four newspapers of general circulation throughout the state at least fourteen days prior to the public hearing. Comments received shall be taken into consideration and a written summary of such comments shall be provided to the Governor together with the request for approval of the Plan. Low income housing tax credit dollars shall be allocated in accordance with this Plan, and any amendments thereto.

If there are questions regarding the information listed below, please contact Carol Thompson in the Low Income Housing Tax Credit program.

Proposed Second Amendment to Current Qualified Allocation Plan (QAP):

MSHDA will hold one Virtual Information Hearing on April 29, 2022, and three Virtual Public Hearings on May 5 and 6, 2022, to take comments on the proposed Second Amendment to the 2022-2023 Qualified Allocation Plan.  It is anticipated that this second amendment will provide an opportunity for projects with a 2021 award of credit to access additional Low Income Housing Tax Credits in order to help address funding gaps related to the pandemic. 

Hearing Notices

Draft Second Amendment

Public Comments on Draft Second Amendment to the 2022-2023 QAP

First Amendment to Current Qualified Allocation Plan (QAP):

Current Qualified Allocation Plan (QAP):

QAPs From Past Years: