Now available

The modern reference toolkit for LIHTC compliance

State agency oversight and IRS scrutiny of Section 42 tax credit properties keep intensifying, and the cost of getting it wrong keeps climbing. LIHTC.guide gives property managers, owners, and investors a faster, clearer way to stay on the right side of the program.

Built by the compliance experts at A. J. Johnson Consulting Services, it puts the calculations, guidance, and reference material your team needs every day in one place.

A closer look

See it in action

Income & Rent Calculators

Defensible income calculations in minutes

Purpose-built calculators for paystubs, hourly and salary wages, year-to-date earnings, benefits, assets, and military BAH, plus maximum rent and utility allowance tools. Pay frequency is detected automatically and projected annual income is calculated the same way every time.

  • Consistent, repeatable math your reviewers can stand behind
  • Printable worksheets for the tenant file
  • Save results straight to a household record
LIHTC.guide Paystub Calculator showing employer paystub entry and a projected annual income of $29,079.18
AI Compliance Assistant

Answers to your toughest compliance questions

Ask a question in plain language and get a clear, sourced answer grounded in IRC Section 42 and the federal regulations. From the Available Unit Rule to income averaging and student eligibility, the assistant explains the rule and can walk through a worked example.

  • Answers cite the governing code and regulation
  • Request a worked example to see the rule applied
  • Skip the manual search through dense guidance
LIHTC.guide AI compliance assistant explaining the income averaging set-aside election with cited requirements and a worked example
Reference Library & Search

The source documents, searchable and in context

Read HUD Handbook 4350.3 and the key guidance that governs tax credit compliance right inside the app, with chapter navigation and full-text search. No more digging through PDFs page by page to find the passage you need.

  • Instant full-text search across the library
  • Jump straight to the chapter and section you need
  • Ask the assistant about what you are reading
LIHTC.guide reference library showing HUD Handbook 4350.3 with a chapter table of contents and reading pane
Key Compliance Figures

Current HUD and HOTMA values at a glance

The annual HOTMA inflation-adjusted thresholds, deductions, and passbook savings rate, kept current and effective each calendar year. Every figure is tied to the regulation it comes from, so you always know the authority behind the number.

  • Each value cited to its CFR section
  • Select any effective year, with the current year flagged
  • Clear notes on where a threshold applies
LIHTC.guide HUD Inflation-Adjusted Values screen listing HOTMA thresholds, deductions, and the passbook savings rate with CFR citations
Written by a nationally-recognized expert

In-depth compliance guides you can trust

LIHTC.guide includes a growing library of comprehensive compliance guides written by A. J. Johnson, a nationally-recognized authority on affordable housing compliance with decades of experience training and advising owners, managers, and agencies. Each guide is organized into clear chapters, fully searchable, and paired with the AI assistant so you can ask questions as you read.

In-app reading view of The Professional Property Manager's Guide to the Low-Income Housing Tax Credit, with a chapter table of contents

The Professional Property Manager's Guide to the LIHTC

A comprehensive walkthrough of Section 42, from the basics of the credit through certification, recertification, and ongoing compliance.

In-app reading view of the guide to compliance with the Violence Against Women Act, with a chapter table of contents

Compliance with the Violence Against Women Act

A practical guide to VAWA protections, required certifications and documentation, and the obligations that apply to your properties.

In-app reading view of the guide to compliance with federal Fair Housing requirements, with a fair housing timeline

Compliance with Federal Fair Housing Requirements

Everything from protected classes and prohibited activities to reasonable accommodations, grounded in the federal fair housing framework.

Free, no account required

Deep research tools, free for everyone

Explore the national LIHTC landscape with a suite of research tools that are free to use, no subscription required. Map the market, dig into the underlying project records, and study who the program serves, all in one place.

LIHTC.guide Project Map showing more than 51,000 tax credit properties clustered across the United States, with filters for state, type, credit, year, sponsor, and bond

Project Map

More than 51,000 tax credit properties plotted on one interactive map. Filter by state, property type, credit type, placed-in-service year, sponsor, and bond status to scout comparables and market activity anywhere in the country.

LIHTC Project Database

Search detailed records behind the map: location, credit and construction type, unit and low-income unit counts, allocation year, and more. The same nationwide dataset, in a sortable, filterable table.

LIHTC Tenant Data

Explore the demographic and income data reported for the tax credit program to understand who LIHTC housing actually serves, from household composition to income levels and rent burden.

And more

Everything else your team needs

State Guidance

Requirements vary by state agency. Get oriented quickly with state-specific guidance so your team applies the right rules in every jurisdiction.

Household Folio

Save calculation results to a household and keep income, asset, and rent figures organized in one record you can revisit and export at certification.

Compliance News

Stay current with compliance news that turns regulatory changes and program updates into plain-language guidance your whole team can follow.

Pricing

Simple plans for every team

Start free, with no credit card required. Upgrade any time to unlock the AI compliance assistant, the expert guides, and the full analysis toolset.

Free

$0 forever

No credit card required

  • Project Map, Project Database, and Tenant Data
  • Income limits, HUD/HOTMA values, and rent tools
  • Income calculators with a free account
  • Statutes, HUD guidance, and state guidance
Get started free
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Annual

$10 per month

$120 billed annually

  • Everything in Free
  • AI Compliance Assistant and document chat
  • Expert guides: LIHTC, VAWA, and Fair Housing
  • Bank statement analyzer and file review
  • 10 AI analyses per week
Subscribe

Monthly

$15 per month

Billed monthly · cancel anytime

  • Everything in Free
  • AI Compliance Assistant and document chat
  • Expert guides: LIHTC, VAWA, and Fair Housing
  • Bank statement analyzer and file review
  • 10 AI analyses per week
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