The Affordable Housing Tax Credit Coalition (AHTCC) released State Low-Income Housing Tax Credits: Recommended Practices and Considerations, as a tool for those working on the legislative and regulatory development of new state Housing Credit programs. To increase affordable housing production, over 25 states have created Housing Credit programs that supplement the federal Housing Credit. The rules and regulations of these programs vary from state to state, and each state’s experience provides valuable lessons as new states consider implementing their own Housing Credit programs.