In response to the, H.R. 8, American Taxpayer Relief Act of 2013, the Arizona Department of Housing (ADOH) requested approval from Governor Brewer for adjustments to the 2013 Qualified Allocation Plan. The proposed changes include extending the application deadline by two months from March 1, 2013 to May 1, 2013.


ADOH also proposed revising its 2013 Set-Asides in the proposal in order to clarify the impacts of H.R. 8 on the 9% credit rate. The IRS has interpreted that H.R. 8 does not extend the 9% credit rate to 2014 Low Income Housing Tax Credits that are forward allocated. Therefore, the set-asides are clarified as such:



  • Two (2) Permanent Supportive Housing Projects as defined in the QAP;
  • One (1) Project located in a Rural Area as defined in the QAP;
  • One (1) Project located on Tribal lands as defined in the QAP.


The 2013 Non-Profit Set-Aside was satisfied through the forward allocation of 2013 LIHTCs in 2013, and therefore is not impacted by these changes.


The proposed revisions were approved by the Governor on January 18. ADOH has posted redlined and clean versions of the updated 2013 QAP.


To review the updated 2013 QAP, click here.