IRS Notice 2020-10 (2020 Population Figures)

Notice 2020-10 advises state and local agencies that allocate Housing Credits under § 42 of the Internal Revenue Code, and states and other issuers of tax-exempt private activity bonds under § 141, of the population figures to use in calculating:

1. the 2020 calendar year population-based component of the state Housing Credit ceiling under § 42(h)(3) (C)(ii)
2. the 2020 calendar year volume cap under § 146
3.  the 2020 volume limit under § 142(k)(5)