Low-Income Housing Tax Credit:
Applicable Federal Rates
2006
December |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
4.97% |
4.91% |
4.88% |
4.86% |
| Mid-term (>3 yrs <9 yrs) |
4.73% |
4.68% |
4.65% |
4.64% |
| Long-term (>9 yrs) |
4.90% |
4.84% |
4.81% |
4.79% |
| |
November |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
4.89% |
4.83% |
4.80% |
4.78% |
| Mid-term (>3 yrs <9 yrs) |
4.69% |
4.64% |
4.61% |
4.60% |
| Long-term (>9 yrs) |
4.90% |
4.84% |
4.81% |
4.79% |
| |
October |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
5.00% |
4.94% |
4.91 |
4.89% |
| Mid-term (>3 yrs <9 yrs) |
4.82% |
4.76% |
4.73% |
4.71% |
| Long-term (>9 yrs) |
5.02% |
4.96% |
4.93% |
4.91% |
| |
September |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
5.13% |
5.07% |
5.04% |
5.02% |
| Mid-term (>3 yrs <9 yrs) |
5.01% |
4.95% |
4.92% |
4.90% |
| Long-term (>9 yrs) |
5.21% |
5.14% |
5.11% |
5.09% |
| |
August |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
5.26% |
5.19% |
5.16% |
5.13% |
| Mid-term (>3 yrs <9 yrs) |
5.21% |
5.14% |
5.11% |
5.09% |
| Long-term (>9 yrs) |
5.36% |
5.29% |
5.26% |
5.23% |
| |
July |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
5.05% |
4.99% |
4.96% |
4.94% |
| Mid-term (>3 yrs <9 yrs) |
5.05% |
4.99% |
4.96% |
4.94% |
| Long-term (>9 yrs) |
5.29% |
5.22% |
5.19% |
5.16% |
| |
June |
| 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) |
5.06 % |
5.00 % |
4.97% |
4.95% |
| Long-term (>9 yrs) |
5.32 % |
5.25% |
5.22% |
5.19% |
| |
May |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
4.85 % |
4.79 % |
4.76 % |
4.64 % |
| Mid-term (>3 yrs <9 yrs) |
4.84 % |
4.78% |
4.75% |
4.73% |
| Long-term (>9 yrs) |
5.00% |
4.94% |
4.91% |
4.89% |
| |
April |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
4.77 % |
4.71 % |
4.68 % |
4.66 % |
| Mid-term (>3 yrs <9 yrs) |
4.72 % |
4.67% |
4.64% |
4.63% |
| Long-term (>9 yrs) |
4.79% |
4.73% |
4.70% |
4.68% |
| |
March |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
4.58 % |
4.53 % |
4.50 % |
4.49 % |
| Mid-term (>3 yrs <9 yrs) |
4.51 % |
4.46% |
4.44% |
4.42% |
| Long-term (>9 yrs) |
4.68 % |
4.63% |
4.60% |
4.59% |
| |
February |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
4.39 % |
4.34 % |
4.32 % |
4.30 % |
| Mid-term (>3 yrs <9 yrs) |
4.40 % |
4.35% |
4.33% |
4.31% |
| Long-term (>9 yrs) |
4.61 % |
4.56% |
4.53% |
4.52% |
| |
January |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
4.38 % |
4.33 % |
4.31 % |
4.29 % |
| Mid-term (>3 yrs <9 yrs) |
4.48% |
4.43% |
4.41% |
4.39% |
| Long-term (>9 yrs) |
4.73% |
4.68% |
4.65% |
4.64% |
| |
