Missouri AHAP Tax Credits

Missouri AHAP Tax Credits – The Missouri Affordable Housing Assistance Program (“AHAP”) housing production tax credit is used as an incentive for Missouri businesses and/or individuals to participate in affordable housing production.  The Missouri AHAP tax credit is earned by an eligible donor for the donation of cash, equity, services, or real or personal property to a non-profit community-based organization for the purpose of providing affordable housing assistance activities or market rate housing in distressed communities. 

The Missouri AHAP tax credit is a one-time credit that may be allocated to an eligible donor for up to 55 percent of the total value of an eligible donation.  Missouri AHAP tax credits are sellable or transferable with a carry forward of 10 years. 

The Missouri AHAP tax credit program offers $11 million in tax credits annually.