The IRS recently issued Revenue Procedure 2016-52, which publishes the amounts of unused housing credit carryovers allocated to qualified states under Section 42(h)(3)(D) of the Internal Revenue Code for calendar year 2016. This year, slightly more than $2.6 million in unused low-income housing tax credit carryovers were placed in the national pool and reallocated to 34 qualified states.

The amounts of national pool LIHTCs reallocated to states range from $8,151 for North Dakota to $416,376 for California. Sixteen states received no national pool allocations.