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Internal Revenue Bulletin:  2017-9 

February 27, 2017 

Notice 2017–19

2017 Calendar Year Resident Population Figures

Table of Contents

This notice advises State and local housing credit agencies that allocate low-income housing tax credits under § 42 of the Internal Revenue Code, and States and other issuers of tax-exempt private activity bonds under § 141, of the population figures to use in calculating: (1) the 2017 calendar year population-based component of the State housing credit ceiling (Credit Ceiling) under § 42(h)(3)(C)(ii); (2) the 2017 calendar year volume cap (Volume Cap) under § 146; and (3) the 2017 volume limit (Volume Limit) under § 142(k)(5).

Generally, § 146(j) requires determining the population figures for the population-based component of both the Credit Ceiling and the Volume Cap for any calendar year on the basis of the most recent census estimate of the resident population of a State (or issuing authority) released by the U.S. Census Bureau before the beginning of the calendar year. Similarly, § 142(k)(5) bases the Volume Limit on the State population.

Sections 42(h)(3)(H) and 146(d)(2) require adjusting for inflation the population-based component of the Credit Ceiling and the Volume Cap. The adjustments for the 2017 calendar year are in Rev. Proc. 2016–55, 2016–45 I.R.B. 707. Section 3.08 of Rev. Proc. 2016–55 provides that, for calendar year 2017, the amount for calculating the Credit Ceiling under § 42(h)(3)(C)(ii) is the greater of $2.35 multiplied by the State population, or $2,710,000. Further, section 3.20 of Rev. Proc. 2016–55 provides that the amount for calculating the Volume Cap under § 146(d)(1) for calendar year 2017 is the greater of $100 multiplied by the State population, or $305,315,000.

For the 50 states, the District of Columbia, and Puerto Rico, the population figures for calculating the Credit Ceiling, the Volume Cap, and the Volume Limit for the 2017 calendar year are the resident population estimates released electronically by the U.S. Census Bureau on December 20, 2016, and described in Press Release CB16–214. For American Samoa, Guam, the Northern Mariana Islands, and the U.S. Virgin Islands, the population figures for the 2017 calendar year are the 2016 midyear population figures in the U.S. Census Bureau’s International Data Base (IDB). The U.S. Census Bureau electronically announced an update of the IDB on August 17, 2016, in Press Release CB16–TPS128.

For convenience, these figures are reprinted below.

Resident Population Figures
Alabama 4,863,300
Alaska 741,894
American Samoa 54,194
Arizona 6,931,071
Arkansas 2,988,248
California 39,250,017
Colorado 5,540,545
Connecticut 3,576,452
Delaware 952,065
District of Columbia 681,170
Florida 20,612,439
Georgia 10,310,371
Guam 162,742
Hawaii 1,428,557
Idaho 1,683,140
Illinois 12,801,539
Indiana 6,633,053
Iowa 3,134,693
Kansas 2,907,289
Kentucky 4,436,974
Louisiana 4,681,666
Maine 1,331,479
Maryland 6,016,447
Massachusetts 6,811,779
Michigan 9,928,300
Minnesota 5,519,952
Mississippi 2,988,726
Missouri 6,093,000
Montana 1,042,520
Nebraska 1,907,116
Nevada 2,940,058
New Hampshire 1,334,795
New Jersey 8,944,469
New Mexico 2,081,015
New York 19,745,289
North Carolina 10,146,788
North Dakota 757,952
Northern Mariana Islands 53,467
Ohio 11,614,373
Oklahoma 3,923,561
Oregon 4,093,465
Pennsylvania 12,784,227
Puerto Rico 3,411,307
Rhode Island 1,056,426
South Carolina 4,961,119
South Dakota 865,454
Tennessee 6,651,194
Texas 27,862,596
Utah 3,051,217
Vermont 624,594
Virginia 8,411,808
Virgin Islands, U.S. 102,951
Washington 7,288,000
West Virginia 1,831,102
Wisconsin 5,778,708
Wyoming 585,501

The principal authors of this notice are James A. Holmes, Office of the Associate Chief Counsel (Passthroughs and Special Industries), and Timothy L. Jones, Office of the Associate Chief Counsel (Financial Institutions and Products). For further information regarding this notice, please contact Mr. Holmes at (202) 317-4137 (not a toll-free number).

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