Qualified Allocation Plan (QAP)

The State of Rhode Island has released the 2027 Qualified Allocation Plan (QAP) for Housing Tax Credits, which is designed to establish criteria for the allocation of federal Low Income Housing Tax Credits (LIHTC) in Rhode Island. 

Housing Tax Credits have been a critical element in leveraging private investment to build homes across Rhode Island. The federal Low-Income Housing Tax Credit is one of the most effective tools created for financing the development of affordable housing.

Effective January 1, 2026, the Rhode Island Executive Office of Housing assumed responsibility for the development of the QAP in consultation with RI Housing (RI General Laws 42-55-24.1). RIHousing remains the sole and exclusive agent for the allocation of federal LIHTC credits in accordance with the QAP.