Notice 2000-13

This notice informs (1) state and local housing credit agencies that allocate lowincome housing tax credits under § 42 of the Internal Revenue Code and (2) states and other issuers of tax-exempt private activity bonds under § 141, of the proper population figures to be used for calculating the 2000 calendar year populationbased component of the state housing credit ceiling (Credit Ceiling) under § 42(h)(3)(C)(i) and the 2000 calendar year volume cap (Volume Cap) under § 146.

The population figures both for the population-based component of the Credit Ceiling and for the Volume Cap are determined by reference to § 146(j). That section provides generally that determinations of population for any calendar year are made on the basis of the most recent census estimate of the resident population of a state (or issuing authority) released by the Bureau of the Census before the beginning of such calendar year.

The proper population figures for calculating the Credit Ceiling and the Volume Cap for the 2000 calendar year are the estimates of the resident population of

the states, Puerto Rico, and the insular areas (American Samoa, Guam, Northern Mariana Islands, and U.S. Virgin Islands) of the United States for July 1, 1999, released by the Bureau of the Census on December 29, 1999, in press releases CB99-251, CB99-253, and CB99-254. For convenience, these estimates are reprinted below.

Resident Population Estimates

for July 1, 1999.

Alabama 4,369,862 Alaska 619,500 American Samoa 63,781 Arizona 4,778,332 Arkansas 2,551,373

California 33,145,121 Colorado 4,056,133 Connecticut 3,282,031

Delaware 753,538 D.C. 519,000

Florida 15,111,244

Georgia 7,788,240 Guam 151,968

Hawaii 1,185,497

Idaho 1,251,700 Illinois 12,128,370 Indiana 5,942,901 Iowa 2,869,413

Kansas 2,654,052 Kentucky 3,960,825

Louisiana 4,372,035

Maine 1,253,040 Maryland 5,171,634 Massachusetts 6,175,169 Michigan 9,863,775 Minnesota 4,775,508 Mississippi 2,768,619 Missouri 5,468,338 Montana 882,779

Nebraska 1,666,028 Nevada 1,809,253 New Hampshire 1,201,134 New Jersey 8,143,412 New Mexico 1,739,844 New York 18,196,601 North Carolina 7,650,789 North Dakota 633,666 Northern Mariana Islands 69,216

Ohio 11,256,654 Oklahoma 3,358,044 Oregon 3,316,154

Pennsylvania 11,994,016

February 28, 2000 732 2000–9 I.R.B.