qualified State
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 42 — for purposes of this section
For purposes of this subparagraph, the term “qualified State” means, with respect to a calendar year, any State—
(I) which allocated its entire State housing credit ceiling for the preceding calendar year, and
(II) for which a request is made (not later than May 1 of the calendar year) to receive an allocation under clause (iii).