SECTION 3. PROCEDURE
Internal Revenue Bulletin 2014-38 · 2026-10-03 edition · updated 2026-10-04 · United States
The unused housing credit carryover amount allocated from the National Pool
by the Secretary to each qualified state for calendar year 2014 is as follows:
Qualified Amount
State Allocated
Rhode Island 10,006
South Dakota 8,040
Tennessee 61,813
Texas 251,670
Vermont 5,963
Virginia 78,603
Washington 66,337
West Virginia 17,645
Wisconsin 54,645
State
Qualified
Qualified Amount
State Allocated
Alabama 45,996
Arizona 63,056
California 364,756
Delaware 8,809
Florida 186,057
Georgia 95,081
Idaho 15,340
Illinois 122,581
Kentucky 41,824
Louisiana 44,014
Maine 12,640
Maryland 56,416
Massachusetts 63,686
Michigan 94,163
Minnesota 51,578
Nebraska 17,780
Nevada 26,550
New Hampshire 12,593
New Jersey 84,682
New York 186,992
North Carolina 93,710
North Dakota 6,884
Ohio 110,103
Oklahoma 36,640
Oregon 37,397
Pennsylvania 121,550
Puerto Rico 34,400
Qualified
State
EFFECTIVE DATE
This revenue procedure is effective for allocations of housing credit dollar amounts attributable to the National Pool component of a qualified state’s housing credit ceiling for calendar year 2014.
DRAFTING INFORMATION
The principal author of this revenue procedure is Jian H. Grant of the Office of Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue procedure contact Ms. Grant on (202) 317-4137 (not a toll-free number).
September 15, 2014 560 Bulletin No. 2014–38
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