| |
30% |
70% |
January
Rev. Rul. 2009-1 |
3.28% |
7.65*% |
February
Rev. Rul. 2009-5 |
3.23% |
7.53*% |
March
Rev. Rul. 2009-8 |
3.27% |
7.63*% |
April
Rev. Rul. 2009-10 |
3.29% |
7.67*% |
May
Rev. Rul. 2009-12 |
3.28% |
7.65*% |
June
Rev. Rul. 2009-16 |
3.30% |
7.71*% |
July
Rev. Rul. 2009-20 |
3.35% |
7.82*% |
August
Rev. Rul. 2009-22 |
3.35% |
7.82*% |
September
Rev. Rul. 2009-29 |
3.36% |
7.84*% |
October
Rev. Rul. 2009-33 |
3.33% |
7.78*% |
November
Rev. Rul. 2009-35 |
3.33% |
7.76*% |
December
Rev. Rul. 2009-38 |
3.34% |
7.79*% |
|
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.
