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LIHTC Compliance Manual. LIHTC Housing History. The Low-Income Housing Tax Credit (LIHTC) was passed into law with the Tax Reform Act of 1986. The. Oklahoma City, OK 73126-0720. UM004629. Page 2. 2020 AHTC Application Instructions Final. 2. Table of Contents. Qualified Allocation Plan (QAP) . AHTC Compliance Resources · Internal Revenue Code, Section 42 · OHFA Chapter 36 Rules · Guide for Completing Form 8823 · HUD 4350.3 Chapter 5 Determining Income Affordable Housing Guidebooks 8823 Guide; 4350.3 HUD Handbook; 4350.3 Rev-1 Chapter 5 HUD Handbook LIHTC Compliance Guidebooks (by State). Oklahoma Housing Finance Agency - Tax Credit Compliance Manual: Revised August 2015 - click on the link above to access all LIHTC forms and information.