| |
30% |
70% |
January
Rev. Rul. 2008-4 |
3.40% |
7.93% |
February
Rev. Rul. 2008-9 |
3.40% |
7.92% |
March
Rev. Rul. 2008-11 |
3.36% |
7.84% |
April
Rev. Rul. 2008-20 |
3.36% |
7.84% |
May
Rev. Rul. 2008-24 |
3.34% |
7.80% |
June
Rev. Rul. 2008-28 |
3.38% |
7.89% |
July
Rev. Rul. 2008-33 |
3.40% |
7.93% |
August
Rev. Rul. 2008-43 |
3.40% |
7.94%* |
September
Rev. Rul. 2008-46 |
3.40% |
7.93%* |
October
Rev. Rul. 2008-49 |
3.37% |
7.87%* |
November
Rev. Rul. 2008-50 |
3.36% |
7.83%* |
December
Rev. Rul. 2008-53 |
3.36% |
7.84%* |
|
Under Section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after July 30, 2008, and before December 31, 2013, shall not be less than 9%. For more information see IRS Notice 2008-106, which provides guidance on applying the new 9% floor, or the Housing and Economic Recovery Act of 2008, which set the 9%
minimum tax credit percentage rate for the 70% credit.
