Low-Income Housing Tax Credit:
Applicable Federal Rates
2007
December |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
3.88% |
3.84% |
3.82% |
3.81% |
| Mid-term (>3 yrs <9 yrs) |
4.13% |
4.09% |
4.07% |
4.06% |
| Long-term (>9 yrs) |
4.72% |
4.67% |
4.64% |
4.63% |
| |
November |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
4.11% |
4.07% |
4.05% |
4.04% |
| Mid-term (>3 yrs <9 yrs) |
4.39% |
4.40% |
4.32% |
4.30% |
| Long-term (>9 yrs) |
4.89% |
4.83% |
4.80% |
4.78% |
| |
October |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
4.19% |
4.15% |
4.13% |
4.11% |
| Mid-term (>3 yrs <9 yrs) |
4.35% |
4.30% |
4.28% |
4.26% |
| Long-term (>9 yrs) |
4.88% |
4.82% |
4.79% |
4.77% |
| |
September |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
4.82% |
4.76% |
4.73% |
4.71% |
| Mid-term (>3 yrs <9 yrs) |
4.79% |
4.73% |
4.70% |
4.68% |
| Long-term (>9 yrs) |
5.09% |
5.03% |
5.00% |
4.98% |
| |
August |
| 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) |
5.09% |
5.03% |
5.00% |
4.98% |
| Long-term (>9 yrs) |
5.31% |
5.24% |
5.21% |
5.18% |
| |
July |
| 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) |
4.95% |
4.89% |
4.86% |
4.84% |
| Long-term (>9 yrs) |
5.15% |
5.09% |
5.06% |
5.04% |
| |
June |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
4.84% |
4.78% |
4.75% |
4.73% |
| Mid-term (>3 yrs <9 yrs) |
4.64% |
4.59% |
4.56% |
4.55% |
| Long-term (>9 yrs) |
4.91% |
4.85% |
4.82% |
4.80% |
| |
May |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
4.85% |
4.79% |
4.76% |
4.74% |
| Mid-term (>3 yrs <9 yrs) |
4.62% |
4.57% |
4.54% |
4.53% |
| Long-term (>9 yrs) |
4.90% |
4.84% |
4.81% |
4.79% |
| |
April |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
4.90% |
4.84% |
4.81% |
4.79% |
| Mid-term (>3 yrs <9 yrs) |
4.61% |
4.56% |
4.53% |
4.52% |
| Long-term (>9 yrs) |
4.81% |
4.75% |
4.72% |
4.70% |
| |
March |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
5.06% |
5.00% |
4.97% |
4.95% |
| Mid-term (>3 yrs <9 yrs) |
4.86% |
4.80% |
4.77% |
4.75% |
| Long-term (>9 yrs) |
5.01% |
4.95% |
4.92% |
4.90% |
| |
February |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
4.93 % |
4.87% |
4.84% |
4.82% |
| Mid-term (>3 yrs <9 yrs) |
4.69% |
4.64% |
4.61% |
4.60% |
| Long-term (>9 yrs) |
4.86% |
4.80% |
4.77% |
4.75% |
| |
January |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
4.88 % |
4.82 % |
4.79% |
4.77% |
| Mid-term (>3 yrs <9 yrs) |
4.58% |
4.53% |
4.50% |
4.49% |
| Long-term (>9 yrs) |
4.73% |
4.68% |
4.65% |
4.64% |
| |
