The Montana Board of Housing's purpose is to provide decent, safe, sanitary and affordable housing for lower income persons and families in the State of Montana. Congress established the Low Income Housing Tax Credit Program with the Tax Reform Act of 1986. Section 252 of the Act and Section 42 of the Internal Revenue Code (IRC) govern the Low Income Housing Tax Credit (LIHTC) Program, which began in 1987 and received permanent authorization with the Omnibus Budget Reconciliation Act of 1993. The Montana Board of Housing (MBOH), which is the allocating agency for the State of Montana, implemented and began administering its Low Income Housing Tax Credit program in 1987.

If you have any questions about this program, please call  406-768-3459. Application/s and help filling out the application/s are available.