Low-Income Housing Tax Credit:
Applicable Federal Rates
2001
December |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
2.48% |
2.46% |
2.45% |
2.45% |
| Mid-term (>3 yrs <9 yrs) |
3.97% |
3.93% |
3.93% |
3.90% |
| Long-term (>9 yrs) |
5.05% |
4.99% |
4.96% |
4.94% |
| |
November |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
2.73% |
2.71% |
2.70% |
2.69% |
| Mid-term (>3 yrs <9 yrs) |
4.13% |
4.09% |
4.07% |
4.06% |
| Long-term (>9 yrs) |
5.31% |
5.24% |
5.21% |
5.18% |
| |
October |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
3.58% |
3.55% |
3.53% |
3.52% |
| Mid-term (>3 yrs <9 yrs) |
4.59% |
4.54% |
4.51% |
4.50% |
| Long-term (>9 yrs) |
5.39% |
5.32% |
5.29% |
5.26% |
| |
September |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
3.82% |
3.78% |
3.76% |
3.75% |
| Mid-term (>3 yrs <9 yrs) |
4.82% |
4.76% |
4.73% |
4.71% |
| Long-term (>9 yrs) |
5.57% |
5.49% |
5.45% |
5.43% |
| |
August |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
3.94% |
3.90% |
3.88% |
3.87% |
| Mid-term (>3 yrs <9 yrs) |
4.99% |
4.93% |
4.90% |
4.88% |
| Long-term (>9 yrs) |
5.72% |
5.64% |
5.60% |
5.57% |
| |
July |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
4.07% |
4.03% |
4.01% |
4.00% |
| Mid-term (>3 yrs <9 yrs) |
5.12% |
5.06% |
5.03% |
5.01% |
| Long-term (>9 yrs) |
5.82% |
5.74% |
5.70% |
5.67% |
| |
June |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
4.15% |
4.11% |
4.09% |
4.08% |
| Mid-term (>3 yrs <9 yrs) |
5.02% |
4.96% |
4.93% |
4.91% |
| Long-term (>9 yrs) |
5.75% |
5.67% |
5.63% |
5.60% |
| |
May |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
4.25% |
4.21% |
4.19% |
4.17% |
| Mid-term (>3 yrs <9 yrs) |
4.77% |
4.71% |
4.68% |
4.66% |
| Long-term (>9 yrs) |
5.43% |
5.36% |
5.32% |
5.30% |
| |
April |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
4.63% |
4.58% |
4.55% |
4.54% |
| Mid-term (>3 yrs <9 yrs) |
4.94% |
4.88% |
4.85% |
4.83% |
| Long-term (>9 yrs) |
5.43% |
5.36% |
5.32% |
5.30% |
| |
March |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
4.86% |
4.80% |
4.77% |
4.75% |
| Mid-term (>3 yrs <9 yrs) |
5.07% |
5.01% |
4.98% |
4.96% |
| Long-term (>9 yrs) |
5.58% |
5.50% |
5.46% |
5.44% |
| |
February |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
5.18% |
5.11% |
5.08% |
5.06% |
| Mid-term (>3 yrs <9 yrs) |
5.07% |
5.01% |
4.98% |
4.96% |
| Long-term (>9 yrs) |
5.48% |
5.41% |
5.37% |
5.35% |
| |
January |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
5.90% |
5.82% |
5.78% |
5.75% |
| Mid-term (>3 yrs <9 yrs) |
5.61% |
5.53% |
5.49% |
5.47% |
| Long-term (>9 yrs) |
5.78% |
5.70% |
5.66% |
5.63% |
| |