Low-Income Housing Tax Credit:
Applicable Federal Rates
2009
December |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.69% |
.69 % |
.69% |
.69% |
| Mid-term (>3 yrs <9 yrs) |
2.64% |
2.62% |
2.61% |
2.61% |
| Long-term (>9 yrs) |
4.17% |
4.13% |
4.11% |
4.09% |
| |
November |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.71% |
.71 % |
.71% |
.71% |
| Mid-term (>3 yrs <9 yrs) |
2.59% |
2.57% |
2.56% |
2.56% |
| Long-term (>9 yrs) |
4.01% |
3.97% |
3.95% |
3.94% |
| |
October |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.75% |
.75 % |
.75% |
.75% |
| Mid-term (>3 yrs <9 yrs) |
2.66% |
2.64% |
2.63% |
2.63% |
| Long-term (>9 yrs) |
4.10% |
4.06% |
4.04% |
4.03% |
| |
September |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.84% |
.84 % |
.84% |
.84% |
| Mid-term (>3 yrs <9 yrs) |
2.87% |
2.85% |
2.84% |
2.83% |
| Long-term (>9 yrs) |
4.38% |
4.33% |
4.31% |
4.29% |
| |
August |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.83% |
.83 % |
.83% |
.83% |
| Mid-term (>3 yrs <9 yrs) |
2.80% |
2.78% |
2.77% |
2.76% |
| Long-term (>9 yrs) |
4.26% |
4.22% |
4.20% |
4.18% |
| |
July |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.82% |
.82 % |
.82% |
.82% |
| Mid-term (>3 yrs <9 yrs) |
2.76% |
2.74% |
2.73% |
2.72% |
| Long-term (>9 yrs) |
4.36% |
4.31% |
4.29% |
4.27% |
| |
June |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.75 % |
.75 % |
.75% |
.75% |
| Mid-term (>3 yrs <9 yrs) |
2.25% |
2.24% |
2.23% |
2.23% |
| Long-term (>9 yrs) |
3.88% |
3.84% |
3.82% |
3.81% |
| |
May |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.76 % |
.76 % |
.76% |
.76% |
| Mid-term (>3 yrs <9 yrs) |
2.05% |
2.04% |
2.03% |
2.03% |
| Long-term (>9 yrs) |
3.58% |
3.55% |
3.53% |
3.52% |
| |
April |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.83 % |
.83 % |
.83% |
.83% |
| Mid-term (>3 yrs <9 yrs) |
2.15% |
2.14% |
2.13% |
2.13% |
| Long-term (>9 yrs) |
3.67% |
3.64% |
3.62% |
3.61 |
| |
March |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.72 % |
.72 % |
.72% |
.72% |
| Mid-term (>3 yrs <9 yrs) |
1.94% |
1.93% |
1.93% |
1.92% |
| Long-term (>9 yrs) |
3.52% |
3.49% |
3.47% |
3.46% |
| |
February |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.60 % |
.60 % |
.60% |
.60% |
| Mid-term (>3 yrs <9 yrs) |
1.65% |
1.64% |
1.63% |
1.63% |
| Long-term (>9 yrs) |
2.96% |
2.94% |
2.93% |
2.92% |
| |
January |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.81 % |
.81 % |
.81% |
.81% |
| Mid-term (>3 yrs <9 yrs) |
2.06% |
2.05% |
2.04% |
2.04% |
| Long-term (>9 yrs) |
3.57% |
3.54% |
3.52% |
3.51% |
| |
