The committee heard presentations about two tax credit programs, the High Performance Incentive Program, or HPIP, and the Kansas Affordable Housing Tax Credit, or KAHTC. “We do not know how much (earned tax credit) is out there that hasn’t been used,” Luthi said. In addition to the challenge of transferred credits, Smith noted that the tax credits can be used over 16 years. The inability to determine how much tax credit was unused concerned legislators. Affordable housing tax creditsThe affordable housing program offers tax credits for building units that are rented at specific percentages below market prices in the areas they are built.