Individuals with Intellectual and Developmental Disabilities Support Act Tax Credit Authorization Table
Fiscal Year 2025-26: $1,000,000 Maximum
|
Number of Applications |
Amount Requested* | Amount Reserved** | ||
|---|---|---|---|---|
| Direct Support Professional | Employer | |||
|
As of February 12, 2026, 11:59pm |
946 | 42 |
$1,002,500 |
$705,000 |
*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.
