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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, 2023 $ 349,306,708     $ 543,977   $ 348,762,731     $ 23,088,268 $ 59,604,899
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     $ 23,262,509 47,533,203
Balance at Dec. 31, 2023 349,306,708     543,977   348,762,731     $ 23,088,268 59,604,899
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     $ 23,262,509 47,533,203
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  
Balance at Dec. 31, 2024 306,026,766     98,621   305,928,145       29,924,300
Partners' Capital Account, Units at Dec. 31, 2024                 23,270,685  
Distributions paid or accrued:                    
Regular distribution (8,739,224)     (87,392)   (8,651,832)        
Distribution of income (Note 22)     (5,220)         (5,220)    
Net income (loss) allocable to Partners 2,566,341     25,611   2,540,730        
Restricted units awarded                 142,102  
Restricted units forfeited                 (15,350)  
Restricted unit compensation expense 234,047     2,340   231,707        
Unrealized gains (losses) on securities (5,635,059)     (56,351)   (5,578,708)       (5,635,059)
Balance at Mar. 31, 2025 294,447,651     (17,171)   294,464,822       24,289,241
Partners' Capital Account, Units at Mar. 31, 2025                 23,397,437  
Balance at Dec. 31, 2024 306,026,766     98,621   305,928,145       29,924,300
Partners' Capital Account, Units at Dec. 31, 2024                 23,270,685  
Distributions paid or accrued:                    
Net income (loss) allocable to Partners (4,596,516)                  
Unrealized gains (losses) on bond purchase commitments 2,576,081                  
Balance at Sep. 30, 2025 291,429,466     (47,352)   291,476,818       41,563,187
Partners' Capital Account, Units at Sep. 30, 2025                 23,582,453  
Balance at Mar. 31, 2025 294,447,651     (17,171)   294,464,822       24,289,241
Partners' Capital Account, Units at Mar. 31, 2025                 23,397,437  
Distributions paid or accrued:                    
Regular distribution (6,832,337)     (68,324)   (6,764,013)        
Distribution of income (Note 22)   $ (371,409) $ (32,165)   $ (92,852)   $ (278,557) $ (32,165)    
Net income (loss) allocable to Partners (8,101,371)     7,803   (8,109,174)        
Restricted units awarded                 187,482  
Restricted units forfeited                 (2,466)  
Restricted unit compensation expense 505,275     5,053   500,222        
Unrealized gains (losses) on securities (2,640,785)     (26,407)   (2,614,378)       (2,640,785)
Unrealized gains (losses) on bond purchase commitments 1,833,078     18,331   1,814,747       1,833,078
Balance at Jun. 30, 2025 278,807,937     (173,567)   278,981,504       23,481,534
Partners' Capital Account, Units at Jun. 30, 2025                 23,582,453  
Distributions paid or accrued:                    
Regular distribution (7,146,198)     (71,462)   (7,074,736)        
Net income (loss) allocable to Partners 938,514     9,385   929,129        
Restricted unit compensation expense 747,560     7,476   740,084        
Unrealized gains (losses) on securities 17,338,650     173,386   17,165,264       17,338,650
Unrealized gains (losses) on bond purchase commitments 743,003     7,430   735,573       743,003
Balance at Sep. 30, 2025 $ 291,429,466     $ (47,352)   $ 291,476,818       $ 41,563,187
Partners' Capital Account, Units at Sep. 30, 2025                 23,582,453