Article 4(5) of the Model 1 IGA and
SECTION 3. PROCEDURE
Internal Revenue Bulletin 2015-41 · 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 2015 is as follows:
Qualified State Amount Allocated
California 388,272
Connecticut 35,990
Delaware 9,362
Florida 199,060
Georgia 101,038
Idaho 16,355
Illinois 128,888
Kansas 29,059
Maine 13,309
Maryland 59,802
Massachusetts 67,497
Michigan 99,162
Qualified State Amount Allocated
Minnesota 54,607
Nebraska 18,827
New Jersey 89,439
New Mexico 20,869
New York 197,588
North Carolina 99,503
Ohio 116,016
Oklahoma 38,805
Oregon 39,728
Pennsylvania 127,954
Puerto Rico 35,507
South Dakota 8,537
Tennessee 65,535
Texas 269,741
Utah 29,448
Virginia 83,316
Washington 70,660
West Virginia 18,515
Wisconsin 57,612
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 2015.
DRAFTING INFORMATION
The principal author of this revenue procedure is James A. Holmes of the Office of Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue procedure, contact Mr. Holmes at (202) 317-4137 (not a toll-free number).
Bulletin No. 2015–41 555 October 13, 2015
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