Rev. Proc. 2019-45, 2019-48 I.R.B.
SECTION 3. PROCEDURE
Internal Revenue Bulletin 2020-41 · 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 2020 is as follows:
Qualified State Amount Allocated Alabama 58,538 Arizona 86,900 California 471,731 Connecticut 42,565 Delaware 11,626 Florida 256,420 Georgia 126,760 Idaho 21,336 Illinois 151,287 Kentucky 53,339 Maine 16,048 Maryland 72,179 Massachusetts 82,289 Michigan 119,232 Minnesota 67,331 Missouri 73,274 Montana 12,760 Nebraska 23,095 New Jersey 106,043 New Mexico 25,034 New York 232,253 North Carolina 125,216 North Dakota 9,098 Oklahoma 47,242 Pennsylvania 152,841 Rhode Island 12,648 South Dakota 10,562 Texas 346,178 Vermont 7,450 Virginia 101,904 Washington 90,913 West Virginia 21,396 Wisconsin 69,513
Bulletin No. 2020–41 891 October 5, 2020
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 2020.
Section 42 — Low-Income Housing Credit.
26 CFR 1.42-14. Allocation rules for post-1989 State 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. 2020-42
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).
October 5, 2020 892 Bulletin No. 2020–41
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