Notice 2001-21

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 2001 calendar year population-based component of the state housing credit ceiling (Credit Ceiling) under § 42(h)(3)(C)(ii) and the 2001 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.

Resident Population Figures

Alabama 4,447,100 Alaska 626,932 American Samoa 63,781 Arizona 5,130,632 Arkansas 2,673,400

California 33,871,648 Colorado 4,301,261 Connecticut 3,405,565

Delaware 783,600 D.C. 572,059

Florida 15,982,378

Georgia 8,186,453 Guam 151,968

Hawaii 1,211,537

March 12, 2001 818 2001–11 I.R.B.

Resident Population Figures—cont.

Idaho 1,293,953 Illinois 12,419,293 Indiana 6,080,485 Iowa 2,926,324

Kansas 2,688,418 Kentucky 4,041,769

Louisiana 4,468,976

Maine 1,274,923 Maryland 5,296,486 Massachusetts 6,349,097 Michigan 9,938,444 Minnesota 4,919,479 Mississippi 2,844,658 Missouri 5,595,211 Montana 902,195

Nebraska 1,711,263 Nevada 1,998,257 New Hampshire 1,235,786 New Jersey 8,414,350 New Mexico 1,819,046 New York 18,976,457 North Carolina 8,049,313 North Dakota 642,200 Northern Mariana Islands 69,216

Ohio 11,353,140 Oklahoma 3,450,654 Oregon 3,421,399

Pennsylvania 12,281,054 Puerto Rico 3,808,610

Rhode Island 1,048,319

South Carolina 4,012,012 South Dakota 754,844

Tennessee 5,689,283 Texas 20,851,820

U.S. Virgin Islands 119,615 Utah 2,233,169

Vermont 608,827 Virginia 7,078,515

Washington 5,894,121 West Virginia 1,808,344 Wisconsin 5,363,675 Wyoming 493,782

The principal authors of this notice are Christopher J. Wilson of the Office of Associate Chief Counsel (Passthroughs

and Special Industries) and Timothy L. Jones of the Office of Associate Chief Counsel (Tax Exempt and Government

Entities). For further information regarding this notice contact Mr. Wilson at (202) 622-3040 (not a toll-free call).

2001–11 I.R.B. 819 March 12, 2001