The Internal Revenue Service divided $2.59 million in unused Low Income Housing Tax Credits from calendar year 2015 among 30 states. The states qualified to receive the unused LIHTCs because they allocated all their 2015 housing tax credits and requested to receive an additional allocation. The leftover credits were allocated as follows:
| California | 388,272 | New Mexico | 20,869 |
| Connecticut | 35,990 | New York | 197,588 |
| Delaware | 9,362 | North Carolina | 99,503 |
| Florida | 199,060 | Ohio | 116,016 |
| Georgia | 101,038 | Oklahoma | 38,805 |
| Idaho | 16,355 | Oregon | 39,728 |
| Illinois | 128,888 | Pennsylvania | 127,954 |
| Kansas | 29,059 | Puerto Rico | 35,507 |
| Maine | 13,309 | South Dakota | 8,537 |
| Maryland | 59,802 | Tennessee | 65,535 |
| Massachusetts | 67,497 | Texas | 269,741 |
| Michigan | 99,162 | Utah | 29,448 |
| Minnesota | 54,607 | Virginia | 83,316 |
| Nebraska | 18,827 | Washington | 70,660 |
| New Jersey | 89,439 | West Virginia | 18,515 |
