2026 4% Housing Tax Credit Application Available
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The 2026 4% Federal Housing Tax Credit (LIHTC) Application (TAC) will be available beginning March 2, 2026, on the Housing Tax Credit Resources page of the Iowa Finance Authority (IFA) website.
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IFA Board-Approved Bond Inducement Resolution Required
All 2026 4% Federal Housing Tax Credit Applications must have an IFA Board-approved Bond Inducement Resolution prior to the application submission deadline of August 5, 2026, 4:30 p.m. Central Time. - Bond Inducement Resolution Application Deadlines
The three submission deadlines for a Bond Inducement Resolution Application through the online application system are outlined in Part A, Section 2.1 of the 2026–2027 First Amended 4% Qualified Allocation Plan (QAP):
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April 15, 2026
- May 13, 2026
- June 10, 2026
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The IFA Federal Housing Tax Credit team will be offering 2026 4% Developers with an approved IFA Board approved Bond Inducement Resolution, an opportunity to discuss the proposed project and ask any technical questions; however, staff will not provide interpretations of QAP language. The 2026 4% Developer Discussion session registration notice will be forthcoming in May 2026.
An overview of the 4% program process is available in Appendix A of the 2026 4% Appendices Package, and an overview of the Application is available in the 2026 4% Application Guide.
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