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The IRS recently published the amounts of unused low-income housing tax credit carryovers for calendar year 2022. The carryover allocation is made up of LIHTCs that are not allocated by states but are added to a national pool and redistributed to qualified states that apply for the additional credits. Revenue Procedure 2022-37 details how $5.4 million of unused LIHTCs were divided among the eligible states in the national pool.
