LIHTC Guide
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Year COLA Amount Effective Date
2026 2.8 10/24/25
2025 2.5 10/10/24
2024 3.2 10/12/23
2023 8.7 10/13/22
2022 5.9 10/13/21
2021 1.3 10/13/20
2020 1.6 10/10/19
2019 2.8 10/11/18
2018 2.0 10/13/17
2017 0.3 10/18/16
2016 0.0 10/15/15
2015 1.7 10/22/14
2014 1.5 10/30/13
2013 1.7 10/16/12
2012 3.6 10/19/11
2011 0.0 10/15/10
2010 0.0 10/15/09
2009 5.8 10/16/08
2008 2.3 10/17/07
2007 3.3 10/18/06
2006 4.1 10/14/05
2005 2.7 10/19/04
2004 2.1 10/16/03
2003 1.4 10/18/02
2002 2.6 10/24/01
2001 3.5 10/24/00
2000 2.5 10/19/99
1999 1.3 10/23/98
1998 2.1 10/23/97
1997 2.9 10/18/96
1996 2.6 10/18/95
1995 2.8 10/24/94
1994 2.6
1993 3.0
1992 3.7
1991 5.4
1990 4.7
1989 4.0
1988 4.2
1987 1.3
1986 3.1
1985 3.5
1984 3.5
1983 7.4
1982 11.2
1981 14.3
1980 9.9
1979 6.5
1978 5.9
1977 6.4
1976 8.0

What is COLA?

  • Cost-of-Living Adjustment (COLA) — An annual increase applied to Social Security and Supplemental Security Income (SSI) benefits to offset the effects of inflation.
  • Determination — COLA is based on the percentage increase in the Consumer Price Index for Urban Wage Earners and Clerical Workers (CPI-W) from the third quarter of the prior year to the third quarter of the current year.
  • Impact on LIHTC — COLA increases affect tenant income calculations, as Social Security benefits are counted as annual income for eligibility and rent determination purposes.

How to Use This Table

  • Review the COLA percentage for the relevant year when verifying tenant income from Social Security or SSI.
  • Use the effective date to determine when the increase applies to benefit amounts.
  • Source links provide official documentation for each year’s adjustment.