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.
See it in action
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.
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.
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.
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.
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.
A comprehensive walkthrough of Section 42, from the basics of the credit through certification, recertification, and ongoing compliance.
A practical guide to VAWA protections, required certifications and documentation, and the obligations that apply to your properties.
Everything from protected classes and prohibited activities to reasonable accommodations, grounded in the federal fair housing framework.
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.
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.
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.
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.
Everything else your team needs
Requirements vary by state agency. Get oriented quickly with state-specific guidance so your team applies the right rules in every jurisdiction.
Save calculation results to a household and keep income, asset, and rent figures organized in one record you can revisit and export at certification.
Stay current with compliance news that turns regulatory changes and program updates into plain-language guidance your whole team can follow.
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.
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