NAHMA LIHTC Update: IRS publishes 2018 Population Estimates

The IRS published the 2018 Calendar Year Resident Population Figures, which are used by state and local housing credit agencies that allocate low-income housing tax credits and housing bonds to calculate population-based credit ceilings, volume caps, and volume limits.

For Calendar Year 2018, the amount for calculating the credit ceiling is the greater of $2.70 multiplied by the state population, or $3,105,000. The amount for calculating the volume cap calendar year 2018 is the greater of $105 multiplied by the state population, or $310,710,000.

To find the population figures, please see the attached Notice or click here.

Juliana Bilowich, Government Affairs Coordinator
National Affordable Housing Management Association
400 N. Columbus St., Suite 203, Alexandria, VA 22314
Phone 703-683-8630, ext.116 Email, Website
NAHMA is the leading voice for affordable housing management, advocating on behalf of multifamily property managers and owners whose mission is to provide quality affordable housing.



      Member Programs

      Multi-Family Insurance Program

      Facilities Maintenance Buying Program

      2023 NAHMA Drug-Free Kids Calendar
      Order Yours Today!