Rev. Rul. 79-64 1979-1 C.B. 390
SECTION 2. BACKGROUND
Internal Revenue Bulletin 2004-34 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Proc. 92–31, 1992–1 C.B. 775, provides guidance to state housing credit agencies of qualified states on the procedure for requesting an allocation of
unused housing credit carryovers under § 42(h)(3)(D). Section 4.06 of Rev. Proc. 92–31 provides that the Internal Revenue Service will publish in the Internal Revenue Bulletin the amount of unused housing credit carryovers allocated to qualified states for a calendar year from a national pool of unused credit authority (the National Pool). This revenue proce
Qualified State Amount Allocated
Alabama $ 116,460 Arizona 144,407 California 918,183 Florida 440,379 Georgia 224,723 Idaho 35,355 Illinois 327,419 Indiana 160,316 Kansas 70,473 Kentucky 106,551 Maine 33,787 Maryland 142,547 Massachusetts 166,469 Minnesota 130,915 Mississippi 74,555 Missouri 147,607 Nebraska 45,005 New Hampshire 33,320 New Jersey 223,524 New York 496,557 North Carolina 217,543 Ohio 295,909 Oregon 92,107 South Carolina 107,310 Tennessee 151,159 Texas 572,331 Utah 60,846 Vermont 16,020 Virginia 191,126 Washington 158,655 West Virginia 46,844 Wisconsin 141,599
26 CFR 601.602: Forms and instructions. (Also Part I, §§ 6011, 6051, 6071; 31.6011(a)–4, 31.6051–1, 31.6071(a)–1.)
Rev. Proc. 2004–53
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