Part III. Administrative, Procedural, and Miscellaneous

2006 Calendar Year Resident Population Estimates

Notice 2006–22

This notice informs (1) state and local housing credit agencies that allocate low-income 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 2006 calendar year population-based component of the state housing credit ceiling (Credit Ceiling) under § 42(h)(3)(C)(ii), the 2006 calendar year volume cap (Volume Cap) under § 146, and the 2006 volume limit (Volume Limit) under § 142(k)(5).

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 determina

tions 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 U.S. Census Bureau before the beginning of such calendar year. Section 142(k)(5) provides that the Volume Limit is based on the State population.

The population-based component of the Credit Ceiling and the Volume Cap are adjusted for inflation pursuant to §§ 42(h)(3)(H) and 146(d)(2), respectively. The adjustments for the 2006 calendar year were published in Rev. Proc. 2005–70, 2005–47 I.R.B. 979. Section 3.07 of Rev. Proc. 2005–70 provides that, for calendar year 2006, the amounts used under § 42(h)(3)(C)(ii) to calculate the Credit Ceiling is the greater of $1.90 multiplied by the State population (see the resident population figures provided below) or $2,190,000. Further, section 3.15 of Rev. Proc. 2005–70 provides that the amounts used under § 146(d)(1)

Resident Population Figures

to calculate the Volume Cap for calendar year 2006 is the greater of $80 multiplied by the State population (see the resident population figures provided below) or $246,610,000.

The proper population figures for calculating the Credit Ceiling, the Volume Cap, and the Volume Limit for the 2006 calendar year are the estimates of the resident population of the 50 states, the District of Columbia, and Puerto Rico released by the U.S. Census Bureau on December 22, 2005, in Press Release CB05–187. The proper population figures for calculating the Credit Ceiling, the Volume Cap, and the Volume Limit for the 2006 calendar year for the insular areas (American Samoa, Guam, Northern Mariana Islands, and U.S. Virgin Islands) are the figures released electronically by the U.S. Census Bureau on July 17, 2003, and referenced in Census Bureau Tip Sheet TP03–16, dated August 8, 2003. For convenience, these estimates are reprinted below.

Alabama 4,557,808 Alaska 663,661 American Samoa 57,881 Arizona 5,939,292 Arkansas 2,779,154

California 36,132,147 Colorado 4,665,177 Connecticut 3,510,297

Delaware 843,524 D.C. 550,521

Florida 17,789,864

Georgia 9,072,576 Guam 168,564

Hawaii 1,275,194

Idaho 1,429,096 Illinois 12,763,371 Indiana 6,271,973 Iowa 2,966,334

Kansas 2,744,687 Kentucky 4,173,405

March 13, 2006 593 2006–11 I.R.B.

Louisiana 4,523,628

Maine 1,321,505 Maryland 5,600,388 Massachusetts 6,398,743 Michigan 10,120,860 Minnesota 5,132,799 Mississippi 2,921,088 Missouri 5,800,310 Montana 935,670

Nebraska 1,758,787 Nevada 2,414,807 New Hampshire 1,309,940 New Jersey 8,717,925 New Mexico 1,928,384 New York 19,254,630 North Carolina 8,683,242 North Dakota 636,677 Northern Mariana Islands 80,362

Ohio 11,464,042 Oklahoma 3,547,884 Oregon 3,641,056

Pennsylvania 12,429,616 Puerto Rico 3,912,054

Rhode Island 1,076,189

South Carolina 4,255,083 South Dakota 775,933

Tennessee 5,962,959 Texas 22,859,968

U.S. Virgin Islands 108,708 Utah 2,469,585

Vermont 623,050 Virginia 7,567,465

Washington 6,287,759 West Virginia 1,816,856 Wisconsin 5,536,201 Wyoming 509,294

Patriots’ Day Filings and Payments

Notice 2006–23

This notice provides guidance regarding the impact of Patriots’ Day on the April 17, 2006, due date for filing Federal tax documents and making Federal tax pay

The principal authors of this notice are Christopher J. Wilson, Office of the Associate Chief Counsel (Passthroughs and Special Industries) and Timothy L. Jones, Office of the Division Counsel/Associate Chief Counsel (Tax-Exempt and Government Entities). For further information re

garding this notice, contact Mr. Wilson at (202) 622–3040 (not a toll-free call).

2006–11 I.R.B. 594 March 13, 2006

the deployment of advanced coal-based generation technologies. The Treasury Department and the Internal Revenue Service are establishing this program under the rules set forth in sections 4 through 9 of this notice.