In Notice 2023-22, the Internal Revenue Service (IRS) published the 2023 resident population figures, which are used to calculate the population-based component of LIHTCs and Private Activity Bonds (PABs). IRS Revenue Procedure 2022-38 sets the per-capita multiplier for nine percent LIHTCs ($2.75) and the small state minimum ($3,185,000), as well as the PAB multiplier ($120) and the small state minimum ($358,845,000). NH&RA is in the process of updating our Qualified Allocation Plan resource page, which lists the most recent QAP, estimated LIHTC authority and contact information for the agency.
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