Tax Credit Percentages 2018

  30% 70%
September
Rev. Rul. 2018-23
3.29% 7.68*%
August
Rev. Rul. 2018-21
the Microsuede High Over Heel Pan Thigh Black Kaitlyn Boots Knee High 3.28% 7.66*%
July
Rev. Rul. 2018-19
3.29% 7.68*%
June
Rev. Rul. 2018-16
3.29% 7.68*%
May
Rev. Rul. 2018-12
3.28% 7.65*%
April
Rev. Rul. 2018-9
3.28% 7.66*%
March
Rev. Rul. 2018-6
3.27% 7.63*%
February
Rev. Rul. 2018-5
3.25% 7.57*%
January
Rev. Rul. 2018-1
3.24% 7.55*%

 

*Note:

Under Section 42(b)(2), the applicable percentage for LIHTC allocations made before Jan. 1, 2015, shall not be less than 9%. As extended by H.R. 8, the American Taxpayer Relief Act, this fixed rate applies only to allocations, it does not apply to forward commitments. For more information see IRS Notice 2008-106, which provides guidance on applying the 9% floor, the Housing and Economic Recovery Act of 2008, which set the 9% minimum tax credit percentage rate for the 70% credit, or H.R. 5771, the Tax Increase Prevention Act of 2014, which amended and extended the provision. The Protecting Americans from Tax Hikes Act of 2015 permanently extended the minimum low-income housing tax credit rate for non-federally subsidized buildings.  

 

Boots Kaitlyn the High Heel Over Microsuede Pan Knee Thigh High Black Historical Low-Income Housing Tax Credit Percentages 1988 - 2014

 

 

 

the Boots High Kaitlyn Over High Heel Knee Black Microsuede Pan Thigh  

 

Source: Novogradac & Company LLP