On October 5, 2020, the IRS published Revenue Procedure 2020-42 announcing $3,105,001 of unused credits allocated from the national pool to 33 qualified states for calendar year 2020.
Allocations range from $7,450 for Vermont to $471,731 for California, with an average allocation of $94,091. The national pool in 2020 reflects an increase from the $2.7 million in unused LIHTCs in 2019.