Pennsylvania Governor Tom Wolf (D) signed legislation that establishes a state LIHTC. S.B. 30 creates a state credit that, once funded, will mirror the Federal LIHTC. Pennsylvania’s LIHTC features a requirement that at least ten percent of the credits for each award round be allocated for households with incomes at or below 30 percent of the area median income. No more than 50 percent of a taxpayer’s state tax liability can be offset by the credits in any year.