| State | Available Tax Credits |
| 1) New York | $420 million |
| 2) Louisiana | $231 million |
| 3) Connecticut | $118 million |
| 4) California | $100 million |
| 5) Pennsylvania | $60-$92 million |
| 6) Georgia | $60 million |
| 7) Nex Mexico | $6o million |
| 8) Michigan | $50-58 million |
| 9) Florida | $53.5 million |
| 10) Massachusetts | $44 million |
Photo by jsawkins