Just before the end of the year, the IRS published Revenue Procedure 2026-9 including 2025 national pool allocations for the Housing Credit carryover amounts.
By the numbers: 25 states will receive a total of $13,100,588 in Housing Credit authority.
Rule Change: Normally, state Housing Credit allocating agencies must allocate national pool credits before the end of the calendar year to be eligible for next year’s national pool. Because of the publication delay due to the government shutdown this fall, allocating agencies will be allowed to allocate 2025 National Pool credits in 2026 and still be eligible for the next National Pool.
