Low-Income Housing Tax Credit:
Applicable Federal Rates
2004
December |
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| 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) | 3.56% | 3.53% | 3.51% | 3.50% |
| Long-term (>9 yrs) | 4.68% | 4.63% | 4.60% | 4.59% |
November |
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| Period for Compounding | Annual | Semiannual | Quarterly | Monthly |
| Short-term (<3 yrs) | 2.37% | 2.36% | 2.35% | 2.35% |
| Mid-term (>3 yrs <9 yrs) | 3.55% | 3.52% | 3.50% | 3.49% |
| Long-term (>9 yrs) | 4.70% | 4.65% | 4.62% | 4.61% |
October |
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| Period for Compounding | Annual | Semiannual | Quarterly | Monthly |
| Short-term (<3 yrs) | 2.26% | 2.25% | 2.24% | 2.24% |
| Mid-term (>3 yrs <9 yrs) | 2.26% | 3.59% | 3.57% | 3.56% |
| Long-term (>9 yrs) | 4.84% | 4.78% | 4.75% | 4.73% |
September |
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| Period for Compounding | Annual | Semiannual | Quarterly | Monthly |
| Short-term (<3 yrs) | 2.34% | 2.33% | 2.32% | 2.32% |
| Mid-term (>3 yrs <9 yrs) | 3.84% | 3.80% | 3.78% | 3.77% |
| Long-term (>9 yrs) | 5.03% | 4.97% | 4.94% | 4.92% |
August |
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| Period for Compounding | Annual | Semiannual | Quarterly | Monthly |
| Short-term (<3 yrs) | 2.37 % | 2.36 % | 2.35 % | 2.35 % |
| Mid-term (>3 yrs <9 yrs) | 4.00% | 3.96% | 3.94% | 3.93% |
| Long-term (>9 yrs) | 5.21% | 5.14% | 5.11% | 5.09% |
July |
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| Period for Compounding | Annual | Semiannual | Quarterly | Monthly |
| Short-term (<3 yrs) | 2.26 % | 2.25 % | 2.24 % | 2.24 % |
| Mid-term (>3 yrs <9 yrs) | 4.11% | 4.07% | 4.05% | 4.04% |
| Long-term (>9 yrs) | 5.34% | 5.27% | 5.24% | 5.21% |
June |
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| Period for Compounding | Annual | Semiannual | Quarterly | Monthly |
| Short-term (<3 yrs) | 1.98 % | 1.97 % | 1.97 % | 1.96 % |
| Mid-term (>3 yrs <9 yrs) | 3.89 % | 3.85% | 3.83% | 3.82% |
| Long-term (>9 yrs) | 5.20% | 5.13% | 5.10% | 5.08% |
May |
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| Period for Compounding | Annual | Semiannual | Quarterly | Monthly |
| Short-term (<3 yrs) | 1.50 % | 1.49 % | 1.49 % | 1.49 % |
| Mid-term (>3 yrs <9 yrs) | 3.16% | 3.14% | 3.13% | 3.12% |
| Long-term (>9 yrs) | 4.65% | 4.60% | 4.57% | 4.56% |
April |
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| Period for Compounding | Annual | Semiannual | Quarterly | Monthly |
| Short-term (<3 yrs) | 1.47 % | 1.46 % | 1.46 % | 1.46 % |
| Mid-term (>3 yrs <9 yrs) | 3.15% | 3.13% | 3.12% | 3.11% |
| Long-term (>9 yrs) | 4.56% | 4.61% | 4.58% | 4.57% |
March |
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| Period for Compounding | Annual | Semiannual | Quarterly | Monthly |
| Short-term (<3 yrs) | 1.58 % | 1.57 % | 1.57 % | 1.56 % |
| Mid-term (>3 yrs <9 yrs) | 3.34% | 3.31% | 3.30% | 3.29% |
| Long-term (>9 yrs) | 4.84% | 4.78% | 4.75% | 4.73% |
February |
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| Period for Compounding | Annual | Semiannual | Quarterly | Monthly |
| Short-term (<3 yrs) | 1.62 % | 1.61 % | 1.61 % | 1.60 % |
| Mid-term (>3 yrs <9 yrs) | 3.44% | 3.41% | 3.40% | 3.39% |
| Long-term (>9 yrs) | 4.94% | 4.88% | 4.85% | 4.83% |
January |
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| Period for Compounding | Annual | Semiannual | Quarterly | Monthly |
| Short-term (<3 yrs) | 1.71 % | 1.70 % | 1.70 % | 1.69 % |
| Mid-term (>3 yrs <9 yrs) | 3.52% | 3.49% | 3.47% | 3.46% |
| Long-term (>9 yrs) | 5.01% | 4.95% | 4.92% | 4.90% |