Skip to content

Introduction

SECTION 4. NATIONAL BOND

Internal Revenue Bulletin 2009-16 · 2026-10-03 edition · updated 2026-10-04 · United States

VOLUME CAP FOR QECBs

The national bond volume cap for QECBs is $3.2 billion. Each State must allocate a portion of its allocation of the national bond volume cap to each large local government in the State in an amount that bears the same ratio to the State’s allocation as the population of such large local government bears to the population of such State. For this purpose, § 54D(h), described above, is applicable.

The allocations set forth below were based on the most recent available state population information released by the by the United States Census Bureau before the beginning of 2009 (which consists of state population information as of July 1, 2008), which can be found at the following web site: http://www.census.gov/popest/states/ta- bles/NST-EST2008–01.xls .

Allocations to States of the National Bond Volume Cap for

Qualified Energy Conservation Bonds

State or Territory QECB Allocation (in dollars)

Alabama 48,364,000 Alaska 7,120,000 Arizona 67,436,000 Arkansas 29,623,000 California 381,329,000 Colorado 51,244,000 Connecticut 36,323,000 Delaware 9,058,000 District of Columbia 6,140,000 Florida 190,146,000 Georgia 100,484,000 Hawaii 13,364,000 Idaho 15,809,000 Illinois 133,846,000 Indiana 66,155,000 Iowa 31,150,000 Kansas 29,070,000 Kentucky 44,291,000 Louisiana 45,759,000 Maine 13,657,000

2009–16 I.R.B. 851 April 20, 2009

Allocations to States of the National Bond Volume Cap for

Qualified Energy Conservation Bonds

State or Territory QECB Allocation (in dollars)

Maryland 58,445,000 Massachusetts 67,413,000 Michigan 103,780,000 Minnesota 54,159,000 Mississippi 30,486,000 Missouri 61,329,000 Montana 10,037,000 Nebraska 18,502,000 Nevada 26,975,000 New Hampshire 13,651,000 New Jersey 90,078,000 New Mexico 20,587,000 New York 202,200,000 North Carolina 95,677,000 North Dakota 6,655,000 Ohio 119,160,000 Oklahoma 37,787,000 Oregon 39,320,000 Pennsylvania 129,144,000 Rhode Island 10,901,000 South Carolina 46,475,000 South Dakota 8,343,000 Tennessee 64,476,000 Texas 252,378,000 Utah 28,389,000 Vermont 6,445,000 Virginia 80,600,000 Washington 67,944,000 West Virginia 18,824,000 Wisconsin 58,387,000 Wyoming 5,526,000

American Samoa 673,000 Guam 1,826,000 Northern Marianas 899,000 Puerto Rico 41,021,000 US Virgin Islands 1,140,000

Total Allocation 3,200,000,000

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Bulletin 2009-16

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.