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What Is TCAC? California's Tax Credit Allocation Committee Explained
The California Tax Credit Allocation Committee (TCAC) is the state agency that administers the federal and state Low-Income Housing Tax Credit programs in California. Housed in the State Treasurer's Office, TCAC awards tax credits to affordable housing developers through competitive and over-the-counter rounds, and monitors the resulting properties for compliance.
What TCAC does
TCAC allocates both the competitive 9% credit and the non-competitive 4% credit, sets the Qualified Allocation Plan (QAP) that scores applications, and monitors the resulting properties to make sure they stay affordable.
TCAC and CDLAC
Projects that use the 4% credit also need tax-exempt bond authority, which is allocated by a sister agency — the California Debt Limit Allocation Committee (CDLAC). Bond-financed affordable housing deals therefore go through both TCAC and CDLAC.
Why TCAC data matters
Every California LIHTC award is part of the public TCAC record. That data is how this directory verifies which developers built which projects — and how many affordable units they have delivered. Browse California affordable housing developers ranked by their TCAC track records.
Frequently asked questions
What does TCAC stand for?
TCAC stands for the California Tax Credit Allocation Committee, the state agency that administers the Low-Income Housing Tax Credit program in California.
Is TCAC the same as LIHTC?
No. LIHTC is the federal tax-credit program; TCAC is the California agency that administers and allocates those credits within the state.
What is the difference between TCAC and CDLAC?
TCAC allocates the tax credits, while CDLAC allocates the tax-exempt bond authority that 4% credit deals require. Bond-financed projects need an award from both.
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