HAI Group Blog

Fundamentals of the LIHTC Program: New Online Course Coming Soon

Written by Ally Modugno | Marketing Specialist | HAI Group | Sep 18, 2025 3:34:15 PM

The Low-Income Housing Tax Credit (LIHTC) program is a critical tool for creating and preserving affordable housing. However, navigating its complex requirements, which span compliance, financing, and long-term oversight, can be daunting.

That’s why HAI Group Online Training, in collaboration with Baker Tilly, is launching The Fundamentals of the LIHTC Program, a new 10-part, self-paced online course designed to give housing professionals the knowledge they need to understand and apply LIHTC effectively.

“At HAI Group, our goal is to equip housing professionals with the tools and knowledge they need to succeed. Understanding LIHTC can feel overwhelming, but this course breaks it down into manageable pieces so learners walk away with confidence and practical skills they can use immediately.”

- Kristina Tatroe, Director of Online Training at HAI Group

What is LIHTC?

The Low-Income Housing Tax Credit (LIHTC) program was created under the Tax Reform Act of 1986 to encourage private investment in affordable rental housing. Through the program, developers receive tax credits in exchange for building or rehabilitating housing that meets affordability requirements. LIHTC has since become one of the most widely used resources for producing and preserving affordable housing nationwide.

Why LIHTC matters

While the program has been in place since 1986, LIHTC continues to be a primary driver of affordable rental housing development across the U.S. It incentivizes private investment through federal tax credits, but also requires ongoing compliance and careful long-term oversight. For housing organizations, developers, managers, and financial professionals, a solid understanding of LIHTC is essential to making the most of this resource and avoiding costly missteps.

“One of the biggest barriers to being able to utilize the powerful housing tool of low-income housing tax credits is access to knowledge. The program is so nuanced and specific, thus creating hurdles. Having been involved in the industry for over 25 years, it is our goal to be able to pass along knowledge and reminders to both experienced developers and new developers.”

- Donald N. Bernards, Principal at Baker Tilly

That’s why training like this matters: It takes a complicated program and breaks it down into clear, simple steps that housing professionals can use daily.

Inside the course

Taught by industry experts Kaylin Nuss and Don Bernards from Baker Tilly, this 3.5-hour training blends on-demand video modules, interactive activities, and quizzes to deliver a comprehensive foundation. Learners will:

  • Understand the history and structure of the LIHTC program
  • Differentiate between 4% and 9% tax credits
  • Explore project types, from new construction to adaptive reuse
  • Review resident eligibility, rent structuring, and compliance requirements
  • Learn to avoid compliance pitfalls and protect against credit recapture

This series provides in-depth, practical education on key topics affecting the affordable housing industry, building on foundational knowledge to address more advanced concepts in LIHTC, compliance, and housing finance. By completing the Fundamentals course, participants will be well-positioned to continue their learning journey through upcoming courses in the series, further enhancing their expertise and impact in the affordable housing field.

Continued collaboration with Baker Tilly

HAI Group Online Training has collaborated with Baker Tilly, a leading advisory, tax, and assurance firm, to deliver high-quality, practical training for housing professionals. This collaboration combines our self-paced, on-demand learning platform tailored to the housing industry with Baker Tilly’s deep knowledge of housing finance, compliance, and operational best practices. Together, we’re committed to providing accessible, flexible learning opportunities that help professionals strengthen their skills, stay ahead of regulatory requirements, and support the creation and preservation of affordable housing.

Be the first to know

This course is the first in a planned series of LIHTC training from HAI Group and Baker Tilly. Sign up here to be the first to know when the course launches.

 

Interested in learning more about HAI Group Online Training? Explore the benefits of subscribing, browse the public course catalog, or connect with our customer success team to get your questions answered.

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