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Tax Credit Percentages 2013
| 30% | 70% | |
| December Rev. Rul. 2013- 26 | 3.25% | 7.57*% |
| November Rev. Rul. 2013- 22 | 3.25% | 7.59*% |
| October Rev. Rul. 2013- 21 | 3.27% | 7.63*% |
| September Rev. Rul. 2013- 18 | 3.24% | 7.57*% |
| August Rev. Rul. 2013- 13 | 3.24% | 7.55*% |
| July Rev. Rul. 2013-15 | 3.20% | 7.46*% |
| June Rev. Rul. 2013-12 | 3.17% | 7.39*% |
| May Rev. Rul. 2013-11 | 3.18% | 7.41*% |
| April Rev. Rul. 2013-9 | 3.19% | 7.43*% |
| March Rev. Rul. 2013-7 | 3.18% | 7.43*% |
| February Rev. Rul. 2013-3 | 3.17% | 7.40*% |
| January Rev. Rul. 2013-1 | 3.16% | 7.36*% |
*Note:
Under Section 42(b)(2), the applicable percentage for LIHTC allocations made after July 29, 2008, shall not be less than 9%. As extended by H.R. 8, the American Taxpayer Relief Act, this fixed rate applies only to allocations, it does not apply to forward commitments. For more information see IRS Notice 2008-106, which provides guidance on applying the 9% floor, the Housing and Economic Recovery Act of 2008, which set the 9% minimum tax credit percentage rate for the 70% credit, or H.R. 8, the American Taxpayer Relief Act of 2012, which amended and extended the provision. The Protecting Americans from Tax Hikes Act of 2015 permanently extended the minimum low-income housing tax credit rate for non-federally subsidized buildings.
Historical Low-Income Housing Tax Credit Percentages 1988 - 2011
Source: Novogradac & Company LLP