The 2013 Delaware Qualified Allocation Plan (QAP) is now final and approved by Governor Jack Markell. The QAP provides the process for applying for Federal Low Income Housing Tax Credits (LIHTC). Low Income Housing Tax Credits (LIHTC’s) are a vital tool in financing quality affordable housing to qualifying tenants in need. The complete 2013 QAP for Delaware can be found on the Delaware State Housing Authority (DSHA) web site here: http://www.destatehousing.com/Developers/dv_lihtc.php.