BAH Lookup

This calculator returns Basic Allowance for Housing (BAH) rates for any combination of duty-station ZIP, rank, and dependent status across all years in the database. It also explains how BAH interacts with LIHTC income determinations.

Enter the duty station ZIP code (not home of record). Click the help icon next to the field if you need to find it on an LES.
Select rank and dependent status.
Review the rate table — rates display for every year in the database, newest first.

ZIP Code Lookup — Converts the applicant’s duty station ZIP code to the corresponding Military Housing Area (MHA).
Rate Retrieval — Retrieves BAH rates for the selected rank and MHA across all available years.
Historical Data — Displays rates for every year in the database, sorted newest first.

BAH rates are based on assigned duty location, not home of record.
“With Dependents” applies if the service member has eligible dependents; otherwise the “Without Dependents” rate is used.
Rates shown are monthly allowances and are updated annually by the Department of Defense.
Some locations may not have data available for all years or ranks.

Under IRC §42(g)(4), income for LIHTC eligibility is determined consistent with the HUD Section 8 definition (24 CFR §5.609), which includes “all regular pay, special pay, and allowances” for military personnel. BAH is therefore included in gross annual income for most LIHTC properties.

General Rule

BAH is counted as income for LIHTC properties that are not located near a qualifying military installation.

Exception — Qualified Buildings Near Certain Military Installations

Section 3005(a) of the Housing and Economic Recovery Act of 2008 (P.L. 110-289) added IRC §142(d)(2)(B)(ii)–(iv), which allows BAH to be excluded from income for a “qualified building.” Because §42(g)(4) cross-references §142(d)(2)(B), this exclusion applies to both 9% and 4% LIHTC properties when both of the following conditions are met:

Qualifying military installation — A nearby installation had at least 1,000 assigned service members as of June 1, 2008.
Troop increase — The county containing the installation (or an adjacent county) experienced a 20%+ increase in assigned personnel between December 31, 2005 and June 1, 2008.

IRS Notice 2008-79 lists initial qualifying installations, including Fort Hood (TX), Fort Riley (KS), Fort Bliss (TX), Fort Jackson (SC), and others. The list is not exclusive—any installation meeting the statutory criteria qualifies.

Property Type	BAH Treatment
Any LIHTC property (9% or 4%) near qualifying installation	Excluded from income
Any LIHTC property (9% or 4%) not near qualifying installation	Included in income

The following installations were identified in IRS Notice 2008-79. LIHTC properties in the primary or adjacent counties may exclude BAH from income.

Installation	Primary County	Adjacent Counties
U.S. Air Force Academy, CO	El Paso	Crowley, Douglas, Elbert, Fremont, Lincoln, Pueblo, Teller
Fort Shafter, HI	Honolulu	Kauai, Maui
Fort Riley, KS	Geary, Riley	Clay, Dickinson, Marshall, Morris, Pottawatomie, Wabaunsee, Washington
Annapolis Naval Station / U.S. Naval Academy, MD	Anne Arundel	Baltimore, Calvert, Howard, Kent, Prince George’s, Queen Anne’s, Talbot
Fort Jackson, SC	Richland	Calhoun, Fairfield, Kershaw, Lexington, Newberry, Sumter
Fort Bliss, TX	El Paso	Hudspeth (TX); Doña Ana, Otero (NM)
Fort Hood, TX	Bell	Burnet, Coryell, Falls, Lampasas, McLennan, Milam, Williamson
Dam Neck Training Center Atlantic, VA	Virginia Beach	Chesapeake, Norfolk (VA); Currituck (NC)
Naval Station Bremerton, WA	Kitsap	Island, Jefferson, King, Mason, Pierce, Snohomish

This list is not exclusive—any installation meeting the statutory criteria in IRC §142(d)(2)(B)(iii)–(iv) qualifies, whether or not it appears in IRS Notice 2008-79.

H.R. 308 (119th Congress) — the Low Income Housing for Defense Communities Act — would add a new §42(i)(10) creating a blanket BAH exclusion for all LIHTC properties regardless of location, and would provide a 30% basis boost for buildings within 15 miles of large military installations. As of 2025, this bill has been introduced but not enacted.

IRC §42(g)(4) — Incorporates §142(d)(2)(B) for LIHTC income determinations
IRC §142(d)(2)(B)(ii)–(iv) — BAH exclusion for qualified buildings
37 U.S.C. §403 — Statute authorizing BAH
24 CFR §5.609 — HUD annual income definition
IRS Notice 2008-79 — Qualifying military installations guidance
HUD Handbook 4350.3, Ch. 5 — Income and asset determination for LIHTC

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