Low-Income Housing Tax Credit:
Applicable Federal Rates
1999
December |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
5.74% |
5.66% |
5.62% |
5.59% |
| Mid-term (>3 yrs <9 yrs) |
6.20% |
6.11% |
6.06% |
6.03% |
| Long-term (>9 yrs) |
6.47% |
6.37% |
6.32% |
6.29% |
| |
November |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
5.57% |
5.49% |
5.45% |
5.43% |
| Mid-term (>3 yrs <9 yrs) |
6.08% |
5.99% |
5.95% |
5.92% |
| Long-term (>9 yrs) |
6.39% |
6.29% |
6.24% |
6.21% |
| |
October |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
5.54% |
5.47% |
5.43% |
5.41% |
| Mid-term (>3 yrs <9 yrs) |
6.02% |
5.93% |
5.89% |
5.86% |
| Long-term (>9 yrs) |
6.31% |
6.21% |
6.16% |
6.13% |
| |
September |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
5.42% |
5.35% % |
5.31% |
5.29% |
| Mid-term (>3 yrs <9 yrs) |
5.98% |
5.89% |
5.85% |
5.82% |
| Long-term (>9 yrs) |
6.25% |
6.16% |
6.11% |
6.08% |
| |
August |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
5.43% |
5.36% |
5.32% |
5.30% |
| Mid-term (>3 yrs <9 yrs) |
5.96% |
5.87% |
5.83% |
5.80% |
| Long-term (>9 yrs) |
6.23% |
6.14% |
6.09% |
6.06% |
| |
July |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
5.32% |
5.25% |
5.22% |
5.19% |
| Mid-term (>3 yrs <9 yrs) |
5.82% |
5.74% |
5.70% |
5.67% |
| Long-term (>9 yrs) |
6.10% |
6.01% |
5.97% |
5.94% |
| |
June |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
4.98% |
4.92% |
4.89% |
4.87% |
| Mid-term (>3 yrs <9 yrs) |
5.37% |
5.30% |
5.27% |
5.24% |
| Long-term (>9 yrs) |
5.79% |
5.71% |
5.67% |
5.64% |
| |
May |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
4.90% |
4.84% |
4.81% |
4.79% |
| Mid-term (>3 yrs <9 yrs) |
5.22% |
5.15% |
5.12% |
5.10% |
| Long-term (>9 yrs) |
5.66% |
5.58% |
5.54% |
5.52% |
| |
April |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
4.99% |
4.93% |
4.90% |
4.88% |
| Mid-term (>3 yrs <9 yrs) |
5.28% |
5.21% |
5.18% |
5.15% |
| Long-term (>9 yrs) |
5.67% |
5.59% |
5.55% |
5.53% |
| |
March |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
4.67% |
4.62% |
4.59% |
4.58% |
| Mid-term (>3 yrs <9 yrs) |
4.83% |
4.77% |
4.74% |
4.72% |
| Long-term (>9 yrs) |
5.30% |
5.23% |
5.20% |
5.17% |
| |
February |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
4.62% |
4.57% |
4.54% |
4.53% |
| Mid-term (>3 yrs <9 yrs) |
4.71% |
4.66% |
4.63% |
4.62% |
| Long-term (>9 yrs) |
5.24% |
5.17% |
5.14% |
5.12% |
| |
January |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
4.57% |
4.52% |
4.49% |
4.48% |
| Mid-term (>3 yrs <9 yrs) |
4.64% |
4.59% |
4.56% |
4.55% |
| Long-term (>9 yrs) |
5.21% |
5.14% |
5.11% |
5.09% |
| |