SECTION 5. NATIONAL ZONE

ACADEMY BOND LIMITATION FOR 2009

The national limitation for QZABs issued under § 54E for calendar year 2009

is $1.4 billion. This amount is allocated among the States as follows:

Qualified Zone Academy Bond Allocations by State or Territory, 2009.

State or Territory QZAB Allocations (in dollars)

Alabama 26,621,000 Alaska 2,102,000 Arizona 30,859,000 Arkansas 17,233,000 California 155,275,000 Colorado 19,930,000 Connecticut 9,422,000 Delaware 3,082,000 DC 3,222,000 Florida 75,623,000 Georgia 46,376,000 Hawaii 3,503,000 Idaho 6,235,000 Illinois 52,401,000 Indiana 26,551,000 Iowa 11,139,000 Kansas 10,508,000 Kentucky 25,009,000 Louisiana 27,146,000 Maine 5,394,000 Maryland 15,902,000 Massachusetts 21,752,000 Michigan 48,232,000 Minnesota 16,883,000 Mississippi 20,386,000 Missouri 25,990,000 Montana 4,624,000

2009–16 I.R.B. 855 April 20, 2009

State or Territory QZAB Allocations (in dollars)

Nebraska 6,760,000 Nevada 9,457,000 New Hampshire 3,152,000 New Jersey 25,535,000 New Mexico 12,224,000 New York 90,020,000 North Carolina 44,099,000 North Dakota 2,592,000 Ohio 51,280,000 Oklahoma 19,510,000 Oregon 16,603,000 Pennsylvania 48,793,000 Rhode Island 4,273,000 South Carolina 22,487,000 South Dakota 3,538,000 Tennessee 33,416,000 Texas 132,788,000 Utah 8,792,000 Vermont 2,137,000 Virginia 26,025,000 Washington 25,395,000 West Virginia 10,438,000 Wisconsin 20,596,000 Wyoming 1,541,000

American Samoa 1,368,000 Guam 1,397,000 Northern Mariana Islands 1,362,000 Puerto Rico 61,753,000 Virgin Islands 1,269,000

Total Allocation 1,400,000,000