Revenue Procedure-2026-9: publishes the amounts of unused housing credit carryovers allocated to qualified states for calendar year 2025

Rev. Proc. 2026-9 publishes the amounts of unused housing credit carryovers allocated to qualified states under § 42(h)(3)(D) of the Internal Revenue Code for calendar year 2025.

Revenue Procedure 2026-9 will be in IRB: 2026-4, dated: January 20, 2026.

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