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Governor Rick Snyder recently approved the Michigan State Housing Development Authority's (MSHDA) Qualified Allocation Plan (QAP). The QAP is a federally mandated planning requirement that states annually use to explain the basis upon which they distribute their low-income housing tax credit allocations. Based on their QAP, states establish preferences and set-asides within their tax credit competitions so as to target the credits towards specific places, such as rural areas, or types of people, such as elderly households.
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