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The National Council of State Housing Agencies (NCSHA) represents the state-level allocating agencies that administer the LIHTC program. From the early days of the program, NCSHA has maintained “Recommended Practices for Housing Credit Administration.” The first version of the document was cited by the General Accounting Office (GAO) in its 1997 report to Congress on the LIHTC program, and it helped give Congress confidence in states administering the program.