Low-Income Housing Tax Credit:
Applicable Federal Rates
2005
December |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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% |
| |
