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Qualified Allocation Plan (QAP)

Minnesota Housing's Qualified Allocation Plan (QAP) describes how Low-Income Housing Tax Credits (Housing Tax Credits) are distributed to multifamily rental projects. The QAP combines state and federally legislated requirements as well as priorities from Minnesota Housing's Strategic Plan.

The QAP and Self-Scoring Worksheet outline the overall funding priorities for all Housing Tax Credit (HTC) funding rounds and the annual Multifamily Consolidated Request for Proposals (RFP). The QAP is effective for two years and forward allocates HTCs. This means for each Multifamily Consolidated RFP, HTCs are allocated for the following year.

Amended QAP Documents

Summary of Amendments to the 2026-2027 and 2024-2025 Qualified Allocation Plans

Governor Walz approved amendments to the 2024-2025 QAP and the 2026-2027 QAP, including the 2026-2027 Self-Scoring Worksheet. The QAP determines the policy priorities and the process by which Minnesota Housing manages the federal Low-Income Housing Tax Credit Program. The QAP sets the overall funding selection priorities for the competitive Multifamily Consolidated s RFP/HTC funding rounds, which also include deferred loans funded from state and federal funding resources.

Summary of Proposed Changes

The QAPs were amended to include some important changes:

  • QAP Extension: The 2026-2027 QAP was extended by one year, resulting in the documents changing to the Amended 2026-2028 QAP and the Amended 2026-2028 SSW. This Amended 2026-2028 QAP will be used for the 2026 and 2027 Multifamily Consolidated RFPs/2027 and 2028 HTC funding rounds.
  • Federal Law Change: In July 2025, Congress passed H.R. 1, and the President signed it into law. One part of the law (Section 70422) makes it easier for projects to qualify for the 4% HTC. It lowers the requirement for tax-exempt bond financing from covering at least 50% of a project’s eligible HTC costs to only 25%. This reduced bond threshold means that the same amount of tax-exempt bonds can help more projects qualify for the 4% HTC.
    • Minnesota Housing updated Chapter 7.A of the 2024-2025 HTC QAP and Chapter 7.A, Chapter 7.B, and Appendix A of the 2026-2028 QAP to allow for the shift from the 50% test to the “Minimum Percent” test on 4% HTC projects to allow access to the change in federal tax law. The QAP language is general to account for any future changes. Our intent is to use as few tax-exempt bonds as necessary to qualify a project for 4% HTCs while supporting the financial viability of a project.
  • State Law Change: In the 2025 Minnesota Legislative session, “Local Actions to Support Housing” was added to session law (Minnesota Laws 2025, chapter 32, article 3, section 13). This law requires Minnesota Housing, where practicable, to award additional point(s) in competitive capital development programs to proposed projects located in jurisdictions that provide certain land use and zoning flexibilities identified in the law, which cannot exceed 5% of the total available points.  
    • Minnesota Housing added Local Actions to Support Housing as a new two-point selection criterion in the Amended 2026-2028 SSW under the Supporting Community and Economic Development selection category.

A complete overview of the proposed changes are outlined in the Summary of Proposed Amendments to the 2024-2025 Housing Tax Credit Qualified Allocation Plan and the 2026-2027 Qualified Allocation Plan.

Public Comments and Virtual Hearing

On Wednesday, November 12, 2025, Minnesota Housing held a virtual public hearing to explain the proposed changes to the 2024-2025 and 2026-2027 QAPs, and to accept comments from the public. Watch the recorded video and view the presentation slides. 

The public comment period is closed, however, please review the written comments that were submitted.

Historic QAP Documents

To view previous QAP documents, visit our Archived Procedural Manuals and Documents webpage.

2026-2027 QAP Engagement

QAP and Funding Priorities Information Session

  • Minnesota Housing hosted a virtual information session, open to the public, partners, cities and industry professionals throughout Minnesota. Discussions on the QAP included timelines and engagement opportunities. Watch the recorded Video (01:03:20) | Presentation slides (December 13, 2023)
  • Minnesota Housing Staff hosted its second virtual event to provide a summary of proposed changes to the 2026-2027 QAP and to offer the first opportunity to collect comments and feedback from the public. Watch the recorded Video (01:07:06) | Presentation Slides (June 18, 2024)
  • Minnesota Housing Staff hosted its third virtual event to provide a summary of proposed changes to the 2026-2027 QAP and to offer the second opportunity to collect comments and feedback from the public. Watch the recorded Video (00:57:58) | Presentation Slides (September 19, 2024)
2024-2025 QAP Engagement

Learn more about the HTC and QAP process by reviewing the recorded historical event sessions from the 2024-2025 QAP, which were designed for community members and others interested in the strategic and policy direction of the QAP. 

The 2024-2025 QAP materials are located on the HTC webpage

We encourage you to stay up to date on the development of the QAP and Consolidated RFP funding priorities, policy areas of interest and future opportunities to provide feedback by signing up for our Multifamily Consolidated RFP Updates eNews list.

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