Agriculture Workforce Housing Tax Credits

The Agriculture Workforce Tax Credit Program gives a state income tax credit to investors who develop or rehabilitate agriculture workforce housing. The tax credit applies to 50 percent of the eligible costs actually paid or incurred to complete an agriculture workforce housing project. The total of estimated eligible costs for approved projects for each year is $7.25 million. A recipient may transfer 100 percent of the credit to a contributor of the project.

Starting in 2021, OHCS will award the community-based credits through our Small Projects NOFA. We will continue to award the employer-sponsored set-aside (FKA on-farm set-aside) through a stand-alone application process.

The AWHTC was formerly called the Farmworker Housing Tax Credit Program.