Individuals with Intellectual and Developmental Disabilities Support Act Tax Credit Authorization Table

The tax credit limitation of $1,000,000 for fiscal year 2025-26 was reached as of February 20, 2026. Submissions received on February 20, 2026, have been prorated. When prorating the DOR uses a ratio of the amount available on the day the annual limit is reached compared to the amount requested for the approved applications. This ratio was applied to determine the Individuals with Intellectual and Developmental Disabilities Support Act tax credit amounts on the approved applications. Forms 3157A and 3154 received on the date the fiscal year 2025-26 limit was reached were approved at a prorated amount of approximately 10.852% of their requested credit.

*The amount requested includes amounts still under review. The amount requested equals the total amount of credits requested based on both the Individuals with Intellectual and Developmental Disabilities Support Act Direct Support Professional Tax Credit Application, Forms 3157-A, and the Individuals with Intellectual and Developmental Disabilities Support Act Employer Tax Credit Application, Forms 3154, filed with the DOR. Allow at least four (4) weeks for DOR to process and approve Forms 3157-A and Forms 3154 to reserve the tax credits.

**The amount reserved reflects the tax credits approved by the DOR that are subject to the fiscal year (FY) tax credit limitation. The FY annual limit applies to the tax year (TY) of credit that starts in the beginning year of the FY. EX:

• TY 2025 credit → FY2025-26 annual limit
• TY 2026 credit → FY2026-27 annual limit
• TY 2027 credit → FY2027-28 annual limit

Amount reserved does not include requests still under consideration.