2021 LIHTC National Pool is $7.8 Million–Highest Amount in more than 25 Years

Revenue Procedure 2021-44 from the Internal Revenue Service (IRS) allocates nearly $7.8 million–the largest amount in 26 years–of unused LIHTCs to 29 states. $7,797,915 in unused credits will be allocated to states, ranging from $30,789 for South Dakota to $1,357,757 for California. The 2021 amount is roughly triple the average amount for the past 26 years and the most since $16.6 million in unused credits were allocated in 1995.