SECTION 3. PROCEDURE

.01 The unused housing credit carryover amount allocated from the National Pool by the Secretary to each qualified state for calendar year 1996 is as follows:

California 874,843 Colorado 101,760 Connecticut 91,156 Florida 388,365 Hawaii 32,816 Idaho 31,536 Illinois 327,102 Indiana 160,100 Iowa 78,742 Kansas 71,087 Kentucky 106,520 Maine 34,514 Maryland 139,336 Massachusetts 168,144 Michigan 264,309 Minnesota 127,117 Mississippi 74,288 Missouri 146,907 Nebraska 45,174 Nevada 40,554 New Hampshire 31,647 New Jersey 219,998 New Mexico 46,037 New York 505,712 Ohio 309,011 Oregon 85,895 Pennsylvania 335,453 Rhode Island 27,750 South Dakota 20,068 Tennessee 144,040 Utah 53,107 Vermont 16,144 Virginia 182,367 Washington 148,716 Wisconsin 141,451

.02 When certain issues are resolved, qualified states may be entitled to an additional allocation from the 1996 National Pool. If it is determined that

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Qualified State

Amount Allocated

qualified states are entitled to an additional allocation from the 1996 National Pool, the Service will publish the additional amount allocated to each qualified state as quickly as feasible to enable the state to allocate the amount before the close of 1996. Unless the Service is notified by a qualified state that it does not wish an additional allocation before these amounts are published, the Service will assume that a qualified state wishes to receive an additional allocation. A qualified state should notify the Service that it does not wish an additional allocation from the 1996 National Pool by writing to the address published in Sec. 4.05 of Rev. Proc. 92–31, in which case the refused additional allocation can be allocated to other qualified states. Any additional amount that a qualified state fails to allocate before the close of 1996 will not be considered in determining whether a state qualifies for the 1997 National Pool.