The total bill for the homebuyer tax credit so far, as reported by the Internal Revenue Service, stands at $23.5 billion. About $16.2 billion of that is for the $8,000 (Recovery Act) and $6,500 (Assistance Act) grants shelled out to first and second-time homebuyers, respectively. The other $7.3 billion is for interest-free loans through the Housing Act provision. Americans who qualified for these loans will begin repaying them next tax season, which starts in January. The numbers are based on IRS filings through July 3. The Government Accountability Office estimates that with all of the first-time homebuyer tax credits, the total revenue loss to the federal government will be about $22 billion. California, being the most populous state with nearly 37 million residents, received the largest chunk of the money -- $814 million, the GAO said in a letter yesterday to John Lewis (D-Ga.), chairman of the oversight subcommittee of the House Ways and Means Committee. Florida came in second with $455.5 million in homebuyer tax credit dollars received so far. Georgia is third with $295.8 million, followed by New York with $276.9 million and Illinois with $268.7 million. On a per-resident basis, Nevada took the top spot, but the overall pay out is considerable less at $104 million. Write to Jacob Gaffney.