Low-Income Housing Tax Credit:
Applicable Federal Rates
2005
December |
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| Period for Compounding | Annual | Semiannual | Quarterly | Monthly |
| Short-term (<3 yrs) | 4.34% | 4.29% | 4.27% | 4.25% |
| Mid-term (>3 yrs <9 yrs) | 4.52% | 4.47% | 4.45% | 4.43% |
| Long-term (>9 yrs) | 4.79% | 4.73% | 4.70% | 4.68% |
November |
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| Period for Compounding | Annual | Semiannual | Quarterly | Monthly |
| Short-term (<3 yrs) | 4.04% | 4.00% | 3.98% | 3.97% |
| Mid-term (>3 yrs <9 yrs) | 4.23% | 4.19% | 4.17% | 4.15% |
| Long-term (>9 yrs) | 4.57% | 4.52% | 4.49% | 4.48% |
October |
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| Period for Compounding | Annual | Semiannual | Quarterly | Monthly |
| Short-term (<3 yrs) | 3.89% | 3.85% | 3.83% | 3.82% |
| Mid-term (>3 yrs <9 yrs) | 4.08% | 4.04% | 4.02% | 4.01% |
| Long-term (>9 yrs) | 4.40% | 4.35% | 4.33% | 4.31% |
September |
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| Period for Compounding | Annual | Semiannual | Quarterly | Monthly |
| Short-term (<3 yrs) | 3.90% | 3.86% | 3.84% | 3.83% |
| Mid-term (>3 yrs <9 yrs) | 4.19% | 4.15% | 4.13% | 4.11% |
| Long-term (>9 yrs) | 4.52% | 4.47% | 4.45% | 4.43% |
August |
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| 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) | 3.92% | 3.88% | 3.86% | 3.85% |
| Long-term (>9 yrs) | 4.33% | 4.28% | 4.26% | 4.24% |
July |
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| Period for Compounding | Annual | Semiannual | Quarterly | Monthly |
| Short-term (<3 yrs) | 3.45% | 3.42% | 3.41% | 3.40% |
| Mid-term (>3 yrs <9 yrs) | 3.86% | 3.82% | 3.80% | 3.79% |
| Long-term (>9 yrs) | 4.35% | 4.30% | 4.28% | 4.26% |
June |
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| Period for Compounding | Annual | Semiannual | Quarterly | Monthly |
| Short-term (<3 yrs) | 3.46% | 3.43% | 3.42% | 3.41% |
| Mid-term (>3 yrs <9 yrs) | 4.01% | 3.97% | 3.95% | 3.94% |
| Long-term (>9 yrs) | 4.57% | 4.52% | 4.49% | 4.48% |
May |
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| Period for Compounding | Annual | Semiannual | Quarterly | Monthly |
| Short-term (<3 yrs) | 3.54% | 3.51% | 3.49% | 3.48% |
| Mid-term (>3 yrs <9 yrs) | 4.28% | 4.24% | 4.22% | 4.22% |
| Long-term (>9 yrs) | 4.83% | 4.77% | 4.74% | 4.72% |
April |
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| Period for Compounding | Annual | Semiannual | Quarterly | Monthly |
| Short-term (<3 yrs) | 3.35% | 3.32% | 3.31% | 3.30% |
| Mid-term (>3 yrs <9 yrs) | 4.09% | 4.05% | 4.03% | 4.02% |
| Long-term (>9 yrs) | 4.68% | 4.63% | 4.60% | 4.59% |
March |
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| Period for Compounding | Annual | Semiannual | Quarterly | Monthly |
| Short-term (<3 yrs) | 3.08% | 3.06% | 3.05% | 3.04% |
| Mid-term (>3 yrs <9 yrs) | 3.83% | 3.79% | 3.77% | 3.76% |
| Long-term (>9 yrs) | 4.52% | 4.47% | 4.45% | 4.43% |
February |
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| Period for Compounding | Annual | Semiannual | Quarterly | Monthly |
| Short-term (<3 yrs) | 2.92% | 2.90% | 2.89% | 2.88% |
| Mid-term (>3 yrs <9 yrs) | 3.83% | 3.79% | 3.77% | 3.76% |
| Long-term (>9 yrs) | 4.72% | 4.67% | 4.64% | 4.63% |
January |
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| Period for Compounding | Annual | Semiannual | Quarterly | Monthly |
| Short-term (<3 yrs) | 2.78% | 2.76% | 2.75% | 2.74% |
| Mid-term (>3 yrs <9 yrs) | 3.76% | 3.73% | 3.71% | 3.70% |
| Long-term (>9 yrs) | 4.76% | 4.70% | 4.67% | 4.65% |