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Condensed Consolidated Statements of Partners' Capital (Unaudited) - USD ($)
Total
Tier 2 [Member]
Tier 3 [Member]
General Partner [Member]
General Partner [Member]
Tier 2 [Member]
BUCs - Restricted and Unrestricted [Member]
BUCs - Restricted and Unrestricted [Member]
Tier 2 [Member]
BUCs - Restricted and Unrestricted [Member]
Tier 3 [Member]
Number of BUCs - Restricted and Unrestricted [Member]
Accumulated Other Comprehensive Income (Loss) [Member]
Balance at Dec. 31, 2022 $ 323,955,517     $ 285,571   $ 323,669,946       $ 43,748,239
Cumulative effect of accounting change (Note 2) (5,949,000)     (59,490)   (5,889,510)        
Partners' Capital Account, Units at Dec. 31, 2022                 23,011,517  
Distributions paid or accrued:                    
Regular distribution (1,175,563)     (11,756)   (1,163,807)        
Distribution of income (Note 22)   $ (9,660,884)     $ (2,415,221)   $ (7,245,663)      
Cash paid in lieu of fractional BUCs (2,639)         (2,639)        
Net income (loss) allocable to Partners 16,044,572     2,479,058   13,565,514        
Restricted units awarded                 102,087  
Rounding of BUCs related to BUCs Distributions/Reverse Unit Split                 (151)  
Restricted unit compensation expense 349,959     3,500   346,459        
Unrealized gains (losses) on securities 20,397,542     203,975   20,193,567       20,397,542
Unrealized gains (losses) on bond purchase commitments 112,547     1,125   111,422       112,547
Balance at Mar. 31, 2023 344,072,051     486,762   343,585,289       64,258,328
Partners' Capital Account, Units at Mar. 31, 2023                 23,113,453  
Balance at Dec. 31, 2022 323,955,517     285,571   323,669,946       43,748,239
Partners' Capital Account, Units at Dec. 31, 2022                 23,011,517  
Distributions paid or accrued:                    
Net income (loss) allocable to Partners 45,561,784                  
Unrealized gains (losses) on bond purchase commitments (211,377)                  
Balance at Sep. 30, 2023 297,377,260     19,833   297,357,427       4,660,633
Partners' Capital Account, Units at Sep. 30, 2023                 23,116,528  
Balance at Mar. 31, 2023 344,072,051     486,762   343,585,289       64,258,328
Partners' Capital Account, Units at Mar. 31, 2023                 23,113,453  
Distributions paid or accrued:                    
Regular distribution (2,002,209)     (20,022)   (1,982,187)        
Distribution of income (Note 22)   (3,513,629) $ (3,806,269)   (878,407)   (2,635,222) $ (3,806,269)    
Net income (loss) allocable to Partners 20,487,990     1,010,088   19,477,902        
Restricted units awarded                 2,155  
Restricted unit compensation expense 587,177     5,871   581,306        
Unrealized gains (losses) on securities (11,499,570)     (114,995)   (11,384,575)       (11,499,570)
Unrealized gains (losses) on bond purchase commitments (73,376)     (733)   (72,643)       (73,376)
Balance at Jun. 30, 2023 344,252,165     488,564   343,763,601       52,685,382
Partners' Capital Account, Units at Jun. 30, 2023                 23,115,608  
Distributions paid or accrued:                    
Regular distribution (8,448,633)     (84,486)   (8,364,147)        
Distribution of income (Note 22)   $ 259,677 (292,064)   $ 64,919   $ 194,758 (292,064)    
Cash paid in lieu of fractional BUCs (1,831)         (1,831)        
Net income (loss) allocable to Partners 9,029,222     25,049   9,004,173        
Restricted units awarded                 1,032  
Rounding of BUCs related to BUCs Distributions/Reverse Unit Split                 (112)  
Restricted unit compensation expense 603,473     6,035   597,438        
Unrealized gains (losses) on securities (47,774,201)     (477,742)   (47,296,459)       (47,774,201)
Unrealized gains (losses) on bond purchase commitments (250,548)     (2,506)   (248,042)       (250,548)
Balance at Sep. 30, 2023 297,377,260     19,833   297,357,427       4,660,633
Partners' Capital Account, Units at Sep. 30, 2023                 23,116,528  
Balance at Dec. 31, 2023 349,306,708     543,977   348,762,731       59,604,899
Partners' Capital Account, Units at Dec. 31, 2023                 23,088,268  
Distributions paid or accrued:                    
Regular distribution (8,622,287)     (86,223)   (8,536,064)        
Distribution of income (Note 22)     (50,000)         (50,000)    
Cash paid in lieu of fractional BUCs (1,772)         (1,772)        
Net income (loss) allocable to Partners 9,881,140     98,311   9,782,829        
Sale of BUCs, net of issuance costs, Value 1,055,267         1,055,267        
Sale of BUCs, net of issuance costs, Units                 64,765  
Restricted units awarded                 109,581  
Rounding of BUCs related to BUCs Distributions/Reverse Unit Split                 (105)  
Restricted unit compensation expense 332,321     3,323   328,998        
Unrealized gains (losses) on securities (12,008,737)     (120,087)   (11,888,650)       (12,008,737)
Unrealized gains (losses) on bond purchase commitments (62,959)     (630)   (62,329)       (62,959)
Balance at Mar. 31, 2024 339,829,681     438,671   339,391,010       47,533,203
Partners' Capital Account, Units at Mar. 31, 2024                 23,262,509  
Balance at Dec. 31, 2023 349,306,708     543,977   348,762,731       59,604,899
Partners' Capital Account, Units at Dec. 31, 2023                 23,088,268  
Distributions paid or accrued:                    
Net income (loss) allocable to Partners 8,940,616                  
Unrealized gains (losses) on bond purchase commitments (197,788)                  
Reclassification of gain on sale of mortgage revenue bond to net income (1,012,581)                  
Balance at Sep. 30, 2024 329,921,849     335,224   329,586,625       54,414,592
Partners' Capital Account, Units at Sep. 30, 2024                 23,290,442  
Balance at Mar. 31, 2024 339,829,681     438,671   339,391,010       47,533,203
Partners' Capital Account, Units at Mar. 31, 2024                 23,262,509  
Distributions paid or accrued:                    
Regular distribution (8,697,451)     (86,974)   (8,610,477)        
Distribution of income (Note 22)     $ (6,986)         $ (6,986)    
Cash paid in lieu of fractional BUCs (1,696)         (1,696)        
Net income (loss) allocable to Partners 4,436,659     44,297   4,392,362        
Sale of BUCs, net of issuance costs, Value 438,685         438,685        
Sale of BUCs, net of issuance costs, Units                 28,037  
Rounding of BUCs related to BUCs Distributions/Reverse Unit Split                 (104)  
Restricted unit compensation expense 558,561     5,586   552,975        
Unrealized gains (losses) on securities (9,595,397)     (95,954)   (9,499,443)       (9,595,397)
Unrealized gains (losses) on bond purchase commitments (88,591)     (885)   (87,706)       (88,591)
Reclassification of gain on sale of mortgage revenue bond to net income (1,012,581)     (10,126)   (1,002,455)       (1,012,581)
Balance at Jun. 30, 2024 325,860,884     294,615   325,566,269       36,836,634
Partners' Capital Account, Units at Jun. 30, 2024                 23,290,442  
Distributions paid or accrued:                    
Regular distribution (8,704,509)     (87,045)   (8,617,464)        
Net income (loss) allocable to Partners (5,377,183)     (53,772)   (5,323,411)        
Restricted unit compensation expense 564,699     5,647   559,052        
Unrealized gains (losses) on securities 17,624,196     176,242   17,447,954       17,624,196
Unrealized gains (losses) on bond purchase commitments (46,238)     (463)   (45,775)       (46,238)
Balance at Sep. 30, 2024 $ 329,921,849     $ 335,224   $ 329,586,625       $ 54,414,592
Partners' Capital Account, Units at Sep. 30, 2024                 23,290,442