Summary
Colorado state-level low-income housing tax credit, allocated by the Colorado Housing and Finance Authority (CHFA) against the state cap. Mirrors the federal §42 LIHTC structure: developers of qualifying low-income housing receive an allocation that supports a multi-year credit stream. CO-LIHTC pairs with the federal LIHTC; the CHFA Qualified Allocation Plan governs allocation.
Benefit
- Percentage
- —
- Flat
- —
- Duration
- —
- Max annual
- — (taxpayer)
- Max total
- — (taxpayer)
- Carryforward
- —
Program metadata
- Distribution
- allocated
- Claimant subject
- business
- Refund/transfer election
- none
- Program family
- —
- Effective
- —
- Sunset
- —
- Application deadline
- —
- Transfer discount
- —
Hard requirements (1)
- local_approval_requiredProject must receive an allocation from the Colorado Housing and Finance Authority (CHFA) under its Qualified Allocation Plan. The federal §42 LIHTC must also be obtained; the state credit follows the federal allocation.
Preference / tiering rules (0)
None.
NAICS industries (2)
- 5311 Lessors of Real Estate (Multifamily Housing)
- 2362 Nonresidential Building Construction (housing developers)
Geo zones (1)
- statewide — · Colorado Statewide (CHFA allocation per Qualified Allocation Plan)
Tags (2)
- federal_reference: irc_42_lihtc
- allocator: co_chfa
Tax bases
- corporate_income_taxprimary
Approval requirements (1)
- requiredCO Housing and Finance Authority — CHFA allocates the state portion of the federal §42 LIHTC under its Qualified Allocation Plan.
Source
C.R.S. § 39-22-2102 (state LIHTC); IRC § 42 (federal reference)
Last verified: 2026-04-26
Federal-reference credit (4th confirming instance for future_proposals.md §1 after CA, GA, NY). Specific state-cap dollar amount and Qualified Allocation Plan details not pulled in this seed pass. Investor-side claimant pathway (limited partner in a LIHTC partnership) is the dominant claim form; modeled here with claimant_subject=business since the LIHTC partnership is itself a business entity.