PAtax_creditvariable

Pennsylvania Housing Tax Credit (PHFA)

PA-HOUSING · Pennsylvania

Summary

Credit for low-income housing projects; administered by PA Housing Finance Agency. Geographic targeting to low-income areas.

Benefit

Percentage
Flat
Duration
Max annual
(taxpayer)
Max total
(taxpayer)
Carryforward

Program metadata

Distribution
taxpayer_earned
Claimant subject
business
Refund/transfer election
Program family
Effective
Sunset
Application deadline
Transfer discount

Hard requirements (1)

  • zone_typeMust serve low-income housing targets in designated areas (zone_type=distressed per vocab; state-specific label in incentive_geo_zones)

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (1)

  • distressed · Low-Income Housing Designated Areas

Tags (0)

None.

Source

https://www.pa.gov/agencies/revenue/incentives-credits-and-programs/tax-credits
72 P.S. § 3201 et seq.
Last verified: 2026-04-22
PHFA administered. Geographic/income-based gating.