SECTION 3. PROCEDURE

The unused housing credit carryover amount allocated from the National Pool by the Secretary to each qualified state for calendar year 2019 is as follows:

Qualified State Amount Allocated Alabama 50,449 Arizona 74,020 California 408,277 Connecticut 36,874 Delaware 9,982 Florida 219,835 Georgia 108,574 Idaho 18,106 Illinois 131,504 Indiana 69,068 Maryland 62,368 Massachusetts 71,239 Michigan 103,170 Montana 10,964 Nebraska 19,912 New Jersey 91,947 New Mexico 21,627 New York 201,700

October 28, 2019 1022 Bulletin No. 2019–44

Qualified State Amount Allocated North Carolina 107,172 Ohio 120,649 Oklahoma 40,697 Pennsylvania 132,185 Rhode Island 10,913 South Dakota 9,106 Texas 296,238 Utah 32,627 Vermont 6,464 Virginia 87,913 Washington 77,777 West Virginia 18,638 Wisconsin 60,003

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 2019.

Section 42.—Low-Income Housing Credit

DRAFTING INFORMATION

The principal author of this revenue procedure is YoungNa Lee of the Office of Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue procedure,

contact Ms. Lee at (202) 317-4137 (not a toll-free number).

26 CFR 1.42-14. Allocation rules for post-1989 housing credit ceiling amounts.

Guidance is provided to state housing credit agencies of qualified states that request an allocation of unused housing credit carryover under section 42(h)(3)(D) of the Internal Revenue Code. See Rev. Proc. 2019-41.

Bulletin No. 2019–44 1023 October 28, 2019