{"status":200,"message":"Success","data":{"id":"2be3394d-ca40-52d7-9d37-0f083a5532d9","title":"Low Income Housing Tax Credits (Housing Tax Credits)","identifiers":{"systemId":{"registry":{"code":"opp:opengrants:system","url":"https://opengrants.io/common-grants/registries/opp-opengrants-system.json"},"id":"1eb509e6-0134-430a-aec0-e483bad17066"},"otherIds":{"opp:opengrants:program":{"registry":{"code":"opp:opengrants:program","url":"https://opengrants.io/common-grants/registries/opp-opengrants-program.json"},"id":"sd:sdhda-housing-tax-credits"}}},"status":{"value":"forecasted","description":"Expected: August 2027"},"description":"SD Housing administers the federal Low Income Housing Tax Credit as South Dakota's credit-issuing agency. Credits reduce owners' tax liability, with qualified costs earning either the 30% present value (about 4%) or 70% present value (about 9%) credit, and developers usually syndicate them to investors to raise equity. Treasury allocates more than $3.1 million to South Dakota each year.","funding":{"details":"2026: $4.2 million available; up to $840,000 per project, 2 applications per developer","totalAmountAvailable":{"amount":"4200000.00","currency":"USD"},"maxAwardAmount":{"amount":"840000.00","currency":"USD"}},"funders":{"primary":{"id":"4967f23e-6043-5520-971c-f2666bf9824f","name":"South Dakota Housing Development Authority","identifiers":{"otherIds":{"org:opengrants:funder":{"registry":{"code":"org:opengrants:funder","url":"https://opengrants.io/common-grants/registries/org-opengrants-funder.json"},"id":"a0442c9a-ce29-48b0-8ab5-a8810878ba0e","allIds":[{"id":"a0442c9a-ce29-48b0-8ab5-a8810878ba0e","status":"active"}]},"org:us:sd:agency":{"registry":{"code":"org:us:sd:agency","url":"https://opengrants.io/common-grants/registries/org-us-sd-agency.json"},"id":"SDHDA"}}}}},"keyDates":{"otherDates":{"nextCycle":{"name":"Expected next cycle","eventType":"other","details":"Expected: August 2027","description":"Projected from the program cycle, not a confirmed date"},"cycle":{"name":"Application cycle","eventType":"other","details":"Annual; applications due the last working day of August at 5:00 p.m. Central Time"}}},"acceptedApplicantTypes":[{"value":"for_profit_small_business","description":"Business"},{"value":"for_profit_not_small_business","description":"Business"},{"value":"non_profit_with_501c3","description":"Nonprofit"},{"value":"nonprofit_without_501c3","description":"Nonprofit"}],"source":"https://www.sdhousing.org/develop-housing/available-development-programs/housing-tax-credits","customFields":{"eligibilityCriteria":{"name":"eligibilityCriteria","fieldType":"object","value":{"details":"Construction or rehabilitation of rental housing for low-income households that complies with the current Qualified Allocation Plan. Developers and owners of affordable rental housing; a nonprofit set-aside applies."},"description":"Who is eligible, in the funder's words","schema":"https://commongrants.org/custom-fields/eligibilityCriteria"},"additionalInfo":{"name":"additionalInfo","fieldType":"object","value":{"url":"https://www.sdhousing.org/develop-housing","description":"South Dakota Housing Development Authority grants page"},"description":"Where the agency publishes its programs","schema":"https://commongrants.org/custom-fields/additionalInfo"},"fundingInstrument":{"name":"fundingInstrument","fieldType":"string","value":"tax credit","description":"grant, loan, grant+loan, tax credit, rebate, in-kind or other","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"fundingSource":{"name":"fundingSource","fieldType":"string","value":"Federal","description":"State, Federal, Federal and State, or Other","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"lastSyncedAt":{"name":"lastSyncedAt","fieldType":"string","value":"2026-11-09T06:04:48Z","description":"When the OpenGrants record data behind this opportunity was last refreshed (UTC)","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"stateCode":{"name":"stateCode","fieldType":"string","value":"SD","description":"USPS code of the state whose agency offers this funding","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyKey":{"name":"agencyKey","fieldType":"string","value":"sdhda","description":"Portal key of the administering agency","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyAbbrev":{"name":"agencyAbbrev","fieldType":"string","value":"SDHDA","description":"Administering agency abbreviation","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyUrl":{"name":"agencyUrl","fieldType":"string","value":"https://www.sdhousing.org/","description":"Administering agency website","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"categories":{"name":"categories","fieldType":"array","value":["Housing, Community and Economic Development"],"description":"Portal categories","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTypes":{"name":"applicantTypes","fieldType":"array","value":["Business","Nonprofit"],"description":"Portal applicant types","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTypesNotes":{"name":"applicantTypesNotes","fieldType":"string","value":"Developers and owners of affordable rental housing; a nonprofit set-aside applies.","description":"Notes on who may apply","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"purpose":{"name":"purpose","fieldType":"string","value":"Federal tax credits that raise equity for affordable rental housing.","description":"One-line purpose","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"geography":{"name":"geography","fieldType":"string","value":"Statewide","description":"Geographic limits within the state","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"fundingSourceNotes":{"name":"fundingSourceNotes","fieldType":"string","value":"Federal LIHTC allocated by SD Housing; 2026 set-asides of $420,000 for nonprofits and $840,000 for rural/Indian Reservation projects.","description":"Notes on the source of funds","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"estimatedAmounts":{"name":"estimatedAmounts","fieldType":"string","value":"2026: $4.2 million available; 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