The IRS has issued Revenue Procedure 2009-40, which specifies the amount of additional low-income housing tax credits allocated to qualifying states from the 2009 National Pool. These are prior-year housing credits that went unused by other states, and boost the 2009 housing credit ceiling of recipient states. The states allocated additional credits and the amount received by each are:
- Alabama $104,336
- California $882,632
- Connecticut $78,360
- Delaware $19,540
- Florida $410,197
- Georgia $216,772
- Illinois $288,743
- Kansas $62,713
- Kentucky $95,548
- Maine $29,463
- Maryland $126,083
- Massachusetts $145,428
- Michigan $223,881
- Minnesota $116,835
- New Hampshire $29,448
- New Jersey $194,322
- New Mexico $44,411
- New York $436,202
- North Dakota $14,365
- Ohio $257,060
- Oregon $84,823
- Pennsylvania $278,599
- Rhode Island $23,517
- South Dakota $17,998
- Tennessee $139,092
- Utah $61,243
- Vermont $13,904
- Virginia $173,876
- West Virginia $40,609
