Section 15-5-610 - Allocation of 2008 Housing Act Volume Cap(a) The 2008 Housing Act Volume Cap shall be allocated one hundred percent (100%) to the Arkansas Development Finance Authority to finance qualified housing issues.(b) The authority may carry forward the 2008 Housing Act Volume Cap as provided in 26 U.S.C. § 146(f)(6), as in effect on January 1, 2009.(c) The authority, by resolution of the Board of Directors of the Arkansas Development Finance Authority, may assign any portion of the 2008 Housing Act Volume Cap to one (1) or more other bond issuers in the state for the purpose of financing qualified housing issues.