IRS Revenue Procedures 2023-32 and 2024-18 (National Pool)
Revenue Procedure 2023-32 (published within Internal Revenue Bulletin 2023-41) provides the Housing Credit National Pool amounts for qualified states for calendar year 2023. Twenty-eight states received unused Housing Credit carryovers from the National Pool.
Revenue Procedure 2024-18 (published within Internal Revenue Bulletin 2024-15) provides supplemental 2023 National Pool allocations to the same 28 states.
