Legal
Editorial policy
How the writing here is produced, corrected and paid for.
Last updated October 8, 2026
This is information, not advice
Nothing on this site is legal, tax, accounting, financial or investment advice, and reading it creates no professional relationship. The Low-Income Housing Tax Credit in particular turns on facts specific to a transaction: the same rule produces different answers for two deals that look alike. Before acting, consult counsel, a tax advisor and the administering agency.
Where this site describes a government program, the agency's own published materials govern. Deadlines, income limits, award amounts and statutory thresholds change, sometimes mid-year. An article is accurate as of its publication date and nothing more.
How articles are researched
Articles are built from primary documents: statutes and regulations, agency PDFs and datasets, legislative bill text and testimony, board packets and minutes, and official statistical releases. Every article lists the sources it was built from, with links, so the reading can be checked against the document.
Where an article relies on a secondary source — industry analysis, trade press, a law firm's note — that source is cited and the reliance is stated. Figures are given with the release they come from and the period they cover.
Use of AI tools
Research, drafting assistance and editing on this site involve AI tools. The judgments, the reading of the documents, the selection of what matters and the final text are mine, and every article is reviewed against its primary sources before publication. No article is published as generated output.
Corrections
Errors get fixed in place, and anything that changes the substance of an article is noted at the foot of that article with the date. Articles that describe a program with recurring deadlines carry an updated date when they are revised for a new cycle.
If something here is wrong, write to contact@hplushousing.com. Corrections from people who work in this field are welcome and will be credited if you want them to be.
Advertising and independence
This site carries display advertising. Advertisers have no say in what is covered, what is published or what an article concludes, and no advertiser sees an article before it appears. Ad placement is automated; the presence of a particular advertiser is not an endorsement.
If an article ever involves a paid relationship — sponsorship, an affiliate link, paid placement — that will be disclosed in the article itself, at the top.
Conflicts of interest
I work in the industry this site covers. Sun-Ik Ham is the principal of H Plus Design and vice president of Kalanianaʻole Development LLC, and both do paid work on housing projects in Hawaii, including LIHTC and DHHL projects. That gives me a professional interest in Hawaii building more housing and in these financing programs being easier to use. Read accordingly.
Projects my firms are involved in are not written about here, and confidential information from any engagement does not appear on this site. Where an article touches a program my firm has applied to, that is stated in the article.
Privacy
What data this site collects and how to opt out is set out in the privacy policy.