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

	30%	70%
September Rev. Rul. 2018-23	3.29%	7.68*%
August Rev. Rul. 2018-21	Thigh the High Heel Microsuede High Boots Black Kaitlyn Over Knee Pan 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.  

 

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

 

 

 

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

 

Source: Novogradac & Company LLP