This thesis looks specifically at the process for applying, receiving, and implementing Low-Income Housing Tax Credit (LIHTC) Process. This process is less studied than other affordable housing measures, due to its decentralized and ever-changing nature. Each state has its own LIHTC application and funding cycle, with each state having their own requirements that are updated yearly. Due to these and the other complexities that come with receiving federal funding, developers can and often do reach out and receive the assistance of LIHTC consultants. These consultants act as experts in the process and lead development teams through the complex process. While the role of a LIHTC consultant is vital to a project, their role in the process has been largely unstudied. This thesis uses interviews with LIHTC consultants and the grounded theory methodology to develop a theory behind their role and impact on the LIHTC process. Finished results and the finalized theory of the role of LIHTC consultants will be available by mid-summer 2021.