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Rev. Proc. 2011-57

(back to all Revenue Procedures, or view IRB 2011-49)


This revenue procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under § 42(h)(3)(D) of the Internal Revenue Code for calendar year 2011.


Rev. Proc. 92-31, 1992-1 C.B. 775, provides guidance to state housing credit agencies of qualified states on the procedure for requesting an allocation of unused housing credit carryovers under § 42(h)(3)(D). Section 4.06 of Rev. Proc. 92-31 provides that the Internal Revenue Service will publish in the Internal Revenue Bulletin the amount of unused housing credit carryovers allocated to qualified states for a calendar year from a national pool of unused credit authority (the National Pool). This revenue procedure publishes these amounts for calendar year 2011.


The unused housing credit carryover amount allocated from the National Pool by the Secretary to each qualified state for calendar year 2011 is as follows:

Qualified State Amount Allocated
California 570,425
Delaware 13,749
District of Columbia 9,213
Florida 287,882
Georgia 148,335
Illinois 196,460
Kansas 43,686
Kentucky 66,444
Louisiana 69,414
Maine 20,340
Maryland 88,404
Massachusetts 100,256
Michigan 151,336
Minnesota 81,213
Nebraska 27,965
Nevada 41,350
New Jersey 134,620
New York 296,714
North Carolina 146,051
Ohio 176,645
Oregon 58,661
Pennsylvania 194,496
South Carolina 70,823
Texas 385,024
Utah 42,320
Vermont 9,581
Virginia 122,510
Washington 102,965


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 2011.


The principal author of this revenue procedure is Christopher J. Wilson of the Office of Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue procedure, contact Mr. Wilson at (202) 622-3040 (not a toll-free call).

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