Low-Income Housing Tax Credit:
Applicable Federal Rates
2010
September |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.46% |
.46% |
.46% |
.46% |
| Mid-term (>3 yrs <9 yrs) |
1.94% |
1.93% |
1.93% |
1.92% |
| Long-term (>9 yrs) |
3.66% |
3.63% |
3.61% |
3.60% |
August |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.53% |
.53% |
.53% |
.53% |
| Mid-term (>3 yrs <9 yrs) |
2.18% |
2.17% |
2.16% |
2.16% |
| Long-term (>9 yrs) |
3.79% |
3.75% |
3.73% |
3.72% |
July |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.61% |
.61 % |
.61% |
.61% |
| Mid-term (>3 yrs <9 yrs) |
2.35% |
2.34% |
2.33% |
2.33% |
| Long-term (>9 yrs) |
3.94% |
3.90% |
3.88% |
3.87% |
June |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.74% |
.74 % |
.74% |
.74% |
| Mid-term (>3 yrs <9 yrs) |
2.72% |
2.70% |
2.69% |
2.68% |
| Long-term (>9 yrs) |
4.30% |
4.25% |
4.23% |
4.21% |
May |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.79% |
.79 % |
.79% |
.79% |
| Mid-term (>3 yrs <9 yrs) |
2.87% |
2.85% |
2.84% |
2.83% |
| Long-term (>9 yrs) |
4.47% |
4.42% |
4.40% |
4.38% |
| |
April |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.67% |
.67 % |
.67% |
.67% |
| Mid-term (>3 yrs <9 yrs) |
2.70% |
2.68% |
2.67% |
2.67% |
| Long-term (>9 yrs) |
4.40% |
4.35% |
4.33% |
4.31% |
| |
March |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.64% |
.64 % |
.64% |
.64% |
| Mid-term (>3 yrs <9 yrs) |
2.69% |
2.67% |
2.66% |
2.66% |
| Long-term (>9 yrs) |
4.35% |
4.30% |
4.28% |
4.26% |
| |
February |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.72% |
.72 % |
.72% |
.72% |
| Mid-term (>3 yrs <9 yrs) |
2.82% |
2.80% |
2.79% |
2.78% |
| Long-term (>9 yrs) |
4.44% |
4.39% |
4.37% |
4.35% |
| |
January |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.57% |
.57 % |
.57% |
.57% |
| Mid-term (>3 yrs <9 yrs) |
2.45% |
2.44% |
2.43% |
2.43% |
| Long-term (>9 yrs) |
4.11% |
4.07% |
4.05% |
4.04% |
| |