The Internal Revenue Service (IRS) published Notice 2021-45 advising Housing Credit allocating agencies that qualified for disaster credits authority under the Taxpayer Certainty and Disaster Tax Relief Act of 2020 of the population residing in qualified disaster zones. The estimated disaster LIHTC authority per eligible state is:
| Alabama | $2,759,330 |
| California | $72,233,283 |
| Florida | $3,367,501 |
| Iowa | $4,255,209 |
| Louisiana | $8,498,577 |
| Michigan | $1,187,039 |
| Mississippi | $2,335,757 |
| Oregon | $6,320,633 |
| Puerto Rico | $3,688,500 |
| South Carolina | $2,783,435 |
| Tennessee | $4,882,360 |
| Utah | $5,305,713 |
