Providing an income tax credit for contributions to qualifying affordable housing, defining qualifying affordable housing and qualifying affordable housing contribution; requiring annual taxpayer application to the commissioner of the housing finance agency for allocation of the tax credits and HFA commissioner notice to the commissioner of revenue relating to the identity of the taxpayer; limiting the credit and the total credit allocation and authorizing carryforward; requiring an HFA commissioner report to the legislature by a certain date on the effectiveness of the credit, specifying certain report content requirements (ra)