Missouri Affordable Housing Assistance Program

The 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. This state 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 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. There are two types of AHAP tax credits: production credits for donations related to construction, rehabilitation, and rental assistance activities and operating assistance credits for donations that help fund the operating costs of the non-profit organization. The program offers $10 million in production credits and $1 million in operating assistance credits annually.

The AHAP credit is governed by Missouri Revised Statutes: 32.105, 32.111, 32.112, 32.115, 32.120, and 32.125.

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AHAP Program Guide and Forms

• 2024 AHAP NOFA Updated 3-11-24
• AHAP-025-O AHAP Program Guide: Operation Assistance Credits
• AHAP-025-P AHAP Program Guide: Production Credits
• AHAP-050 Frequently Asked Questions (FAQ)
• AHAP Application Registration
  • AHAP-100 MUST have macros enabled for the application to function
• AHAP-135 Affidavit Work Eligibility

Index of Forms - Production Credits

• AHAP-130 Services/Materials Affidavit 
• AHAP-135 Affidavit of Worker Eligibility Policy 
• AHAP-200 Progress Report 
• AHAP-225 Extension Request Form 
• AHAP-250 Increase Request Form 
• AHAP-300 Tax Credit Accountability Act Reporting Form 
• AHAP-305 Job Creation Addendum 
• AHAP-320 Rental Assistance Calculation Worksheet *properties outside designated metropolitan area
• AHAP-325 Rental Assistance Annual Review *properties in designated metropolitan areas only
• AHAP-330 Schedule of Rental Assistance Payment Due 
• AHAP-350 Agency Affordable Housing Activities Annual Reporting Form 
• AHAP-355 Owners Certificate of Continuing Compliance 
• AHAP-356 Annual Occupancy Reporting 
• AHAP-360 Tenant Income Certification 
• AHAP-365 Unit Certification 
• AHAP-370 Homebuyer Income Certification 
• AHAP-371 Home Sale Certification
• AHAP-372 Single Family Notice of Change of Ownership 
• AHAP-373 SF Recertify No Sale 
• AHAP-375 Certification of Actual Costs *waived for LIHTC properties and acquisition-only activities
• AHAP-405 Sample File Checklist - Production 
• AHAP-450 Release of LURA Request Form 

Index of Forms - Operating Credits

• AHAP-130 Services Materials Affidavit
• AHAP-135 Affidavit Work Eligibility
• AHAP-150 Donation Allocation Form
• AHAP-175 Exchange of Uses
• AHAP-200 Progress Report
• AHAP-250 Increase Request Form
• AHAP-350 Agency Affordable Housing Activities Reporting Form
• AHAP-400 Sample File Checklist Operating Assistance

Donor Forms

• AHAP-125 Tax Credit Certification Form
• AHAP-127 Request for Reissue
• AHAP-275 Transfer Form (MO-TF) 

AHAP Median Income Tables

• Owner Occupied
• Rental