SECTION 6. EFFECT ON OTHER

DOCUMENTS

Rev. Proc. 95–24 is modified.

DRAFTING INFORMATION

The principal author of this revenue procedure is Roz Ferber of the Employee Plans Division. For more information concerning this revenue procedure, call the Employee Plans TVC Telephone Number, (202) 622–6233 (not a toll-free number) between the hours of 1:30 and 4:00 pm, Monday through Thursday. Ms. Ferber may be reached at (202) 622–6214 (also not a toll-free number).

Qualified State Additional Amount Total Amount

Alabama $ 10,322 $ 127,753 Alaska 1,483 18,350 Arizona 9,970 123,392 California 76,898 951,741 Colorado 8,945 110,705 Connecticut 8,013 99,168 Florida 34,137 422,502 Hawaii 2,885 35,701

10

Qualified State Additional Amount Total Amount

Idaho 2,772 34,308 Illinois 28,752 355,855 Indiana 14,073 174,173 Iowa 6,921 85,663 Kansas 6,249 77,336 Kentucky 9,363 115,883 Maine 3,034 37,548 Maryland 12,248 151,583 Massachusetts 14,780 182,924 Michigan 23,233 287,542 Minnesota 11,173 138,290 Mississippi 6,530 80,818 Missouri 12,913 159,820 Nebraska 3,971 49,145 Nevada 3,565 44,118 New Hampshire 2,782 34,429 New Jersey 19,338 239,336 New Mexico 4,047 50,084 New York 44,452 550,164 Ohio 27,162 336,172 Oregon 7,550 93,445 Pennsylvania 29,486 364,939 Rhode Island 2,439 30,190 South Dakota 1,764 21,832 Tennessee 12,661 156,701 Utah 4,668 57,775 Vermont 1,419 17,563 Virginia 16,030 198,397 Washington 13,072 161,788 Wisconsin 12,433 153,885

(Note: Amounts are rounded)

.02 Any additional amount of unused housing credit carryover published in this revenue procedure that a qualified state fails to allocate before the close of 1996 will not be considered in determining whether that state qualifies for an allocation of unused housing credit carryover for calendar year 1997.