Low Income Housing Tax Credit Rates

Low Income Housing Tax Credit Rates

**The Housing and Economic Recovery Act of 2008 provides for a flat minimum percentage of 9% for the 70% present value housing credit for projects placed in service after July 30, 2008.

Month / Year 70% PV Credit 30% PV Credit Authority
February 2012

7.42%

3.18%

Rev. Rul 2012-6    I.R.B. 2012-7
January 2012

7.44%

3.19%

Rev. Rul 2012-2    I.R.B. 2012-1
December 2011

7.47%

3.20%

Rev. Rul 2011-31  I.R.B 2011-49
November 2011

7.44%

3.19%

Rev. Rul 2011-25  I.R.B. 2011-45
October 2011

7.48%

3.20%

Rev, Rul 2011-22  I.R.B. 2011-41
September 2011

7.60%

3.26%

Rev. Rul 2011-20  I.R.B. 2011-36
August 2011

7.66%

3.28%

Rev. Rul 2011-16  I.R.B. 2011-32
July 2011

7.68%

3.29%

Rev. Rul 2011-14  I.R.B. 2011-27
June 2011

7.73%

3.31%

Rev. Rul 2011-13  I,R,B, 2011-23
May 2011

7.77%

3.33%

Rev. Rul 2011-11  I.R.B. 2011-19
April 2011

7.78%

3.33%

Rev. Rul 2011-10  I.R.B .2011-14
March 2011

7.78%

3.33%

Rev. Rul 2011-6    I.R.B. 2011-10
February 2011

7.75%

3.32%

Rev. Rul 2011-4    I.R.B. 2011-6
January 2011

7.67%

3.29%

Rev, Rul 2011-2    I.R,B  2011-2
December 2010

7.58%

3.25%

Rev, Rul 2010-29  I.R.B. 2010-50
November 2010

7.57%

3.24%

Rev, Rul 2010-26   I.R.B 2010-44
October 2010

7.58%

3.25%

Rev, Rul 2040-24   I.R.B 2010-40
September 2010

7.65%

3.28%

Rev. Rul 2010-20   I.R.B 2010-36
August 2010

7.69%

3.30%

Rev, Rul 2010-19   I.R.B 2010-31
July 2010

7.73%

3.31%

Rev. Rul.2010-18   I.R.B.2010-27
June 2010

7.81%

3.35%

Rev. Rul 2010-15   I.R.B.2010-23
May 2010

7.85%

3.36%

Rev. Rul 2010-12   I.R.B.2010-18
April 2010

7.82%

3.35%

Rev. Rul 2010-11   I.R.B.2010-14
March 2010

7.81%

3.35%

Rev. Rul 2010-8     I.R.B.2010-10
February 2010

7.84%

3.36%

Rev. Rul 2010-6     I.R.B 2010-6
January 2010

7.76%

3.32%

Rev. Rul 2010-1     I.R.B.2010-2
December 2009

7.79%

3.34%

Rev. Rul 2009-38   I.R.B.2009-49
November 2009

7.76%

3.33%

Rev. Rul 2009-35   I.R.B.2009-44
October 2009

7.78%

3.33%

Rev. Rul 2009-33   I.R.B 2009-40
September 2009

7.84%

3.36%

Rev. Rul 2009-29   I.R.B 2009-37
August 2009

7.82%

3.35%

Rev  Rul 2009-22   I.R.B 2009-31
July 2009

7.82%

3.35%

Rev. Rul 2009-20   I.R B 2009-28
June 2009

7.71%

3.30%

Rev. Rul 2009-16   I.R.B 2009-23
May 2009

7.65%

3.28%

Rev. Rul 2009-12  I.R.B 2009-19
April 2009

7.67%

3.29%

Rev. Rul 2009-10   I.R.B 2009-14
March 2009

7.63%

3.27%

Rev, Rul 2009-8     I.R.B.2009-10
February 2009

7.53%

3.23%

Rev. Rul 2009-5     I.R.B 2009-5
January 2009

7.65%

3.28%

Rev. Rul 2009-1     I.R.B 2009-2
December 2008

7.84%

3.36%

Rev. Rul 2008-53   I.R.B.2008-49
November 2008

7.83%

3.36%

Rev. Rul 2008-50   I.R.B 2008-45
October 2008

7.87%

3.37%

Rev. Rul 2008-49   I.R.B 2008-40
September 2008

7.93%

3.40%

Rev. Rul 2008-46   I.R.B.2008-36
August 2008

7.94%

3.40%

Rev. Rul 2008-43   I.R.B.2008-31
July 2008

7.93%

3.40%

Rev. Rul 2008-33   I.R.B.2008-27
June 2008

7.89%

3.38%

Rev. Rul 2008-28   I.R.B 2008-22
May 2008

7.80%

3.34%

Rev. Rul 2008-24   I.R.B.2008-18
April 2008

7.84%

3.36%

Rev. Rul 2008-20   I.R.B 2008-14
March 2008

7.84%

3.36%

Rev. Rul 2008-11   I.R.B 2008-10
February 2008

7.92%

3.40%

Rev. Rul 2008-9     I.R.B.2008-5
January 2008

7.93%

3.40%

Rev. Rul 2008-4     I.R.B.2008-3
December 2007

8.03%

3.44%

Rev. Rul 2007-70   I.R.B.2007-50
November 2007

8.08%

3.46%

Rev. Rul 2007-66   I.R.B.2007-45
October 2007

8.07%

3.46%

Rev. Rul 2007-63   I.R.B.2007-41
September 2007

8.15%

3.49%

Rev. Rul 2007-57   I.R.B.2007-36
August 2007

8.21%

3.52%

Rev. Rul 2007.50   I.R.B.2007-32
July 2007

8.18%

3.50%

Rev. Rul 2007-44   I.R.B.2007-28
June 2007

8.11%

3.48%

Rev. Rul 2007-36   I.R.B.2007-23
May 2007

8.11%

3.47%

Rev. Rul 2007-29   I.R.B.2007-19
April 2007

8.10%

3.47%

Rev. Rul 2007-23   I.R.B.2007-15
March 2007

8.15%

3.49%

Rev. Rul 2007-11   I.R.B.2007-11
February 2007

8.11%

3.48%

Rev. Rul 2007-9     I.R.B.2007-6
January 2007

8.08%

3.46%

Rev. Rul 2007-2     I.R.B.2007-3