Notice 2023-26, page 577.

Notice 2023-26 provides for adjustments to the limitation on housing expenses for purposes of section 911 of the Internal Revenue Code for the 2023 tax year. These adjustments are made on the basis of geographic differences in housing costs relative to housing costs in the United States. If the limitation on housing expenses is higher for the 2023 tax year than the adjusted limitations on housing expenses provided in Notice 2022-10, qualified taxpayers may apply the adjusted limitations in this notice for the 2023 tax year to their 2022 tax year.