The Internal Revenue Service (IRS) published population figures to calculate each state’s 2026 calendar year (CY) population-based component of the federal LIHTC, the 2026 CY PAB volume cap and the 2026 volume limit.

  • The credit ceiling for CY 2026 is the greater of $3.416 multiplied by the state population, or a small state minimum of $3,953,600.
  • The amount for calculating the volume cap for CY 2026 is the greater of $135 multiplied by the state population, or a small state minimum of $397,625,000.

NH&RA members can login to their accounts and see our QAP table with updated figures.