SECTION 3. NATIONAL QUALIFIED
Internal Revenue Bulletin 2004-52 · 2026-10-03 edition · updated 2026-10-04 · United States
ZONE ACADEMY BOND LIMITATION FOR 2005
The 2005 national limitation for Bonds is $400 million. This amount is allocated among the States as follows:
December 27, 2004 1033 2004–52 I.R.B.
STATE MAXIMUM FACE AMOUNT OF BONDS THAT MAY BE ISSUED PURSUANT TO THE CALENDAR YEAR 2005 LIMITATION (thousands of dollars)
Alabama 7,004 Alaska 655 Arizona 7,913 Arkansas 5,008 California 48,956 Colorado 4,606 Connecticut 2,937 Delaware 634 District of Columbia 972 Florida 22,693 Georgia 10,713 Hawaii 1,236 Idaho 1,458 Illinois 16,819 Indiana 6,444 Iowa 2,747 Kansas 3,043 Kentucky 6,223 Louisiana 7,923 Maine 1,574 Maryland 4,986 Massachusetts 6,888 Michigan 11,885 Minnesota 3,972 Mississippi 4,817 Missouri 6,360 Montana 1,468 Nebraska 1,775 Nevada 2,578 New Hampshire 771 New Jersey 7,828 New Mexico 3,571 New York 28,598 North Carolina 13,618 North Dakota 644 Ohio 12,952 Oklahoma 4,648 Oregon 4,712 Pennsylvania 13,512 Rhode Island 1,278 South Carolina 5,451 South Dakota 1,004 Tennessee 8,758 Texas 39,142 Utah 2,250 Vermont 549 Virginia 7,818 Washington 8,092 West Virginia 3,275 Wisconsin 5,578 Wyoming 507
2004–52 I.R.B. 1034 December 27, 2004
STATE MAXIMUM FACE AMOUNT OF BONDS THAT MAY BE ISSUED PURSUANT TO THE CALENDAR YEAR 2005 LIMITATION (thousands of dollars)
American Samoa 373 Guam 403 Northern Marianas 381 Puerto Rico 19,627 Virgin Islands 373
Total 400,000
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