Note that IRS §42(b)(2) allows for the tax credit percentage to be not less than 9 percent for any non-federally subsidized new building where the housing credit dollar amount allocation was made before January 1, 2015. This provision was permanently extended by the Protecting Americans from Tax Hikes Act of 2015. 

Monthly Tax Credit Percentages (LIHTC Rates)

2017

                                 30% PV      70% PV

                                   Credit          Credit  

January                  3.23%         7.54%

February                3.24%         7.56%

March                      3.24%         7.56%

April                          3.24%         7.57%

May                           3.24%         7.55%

June                          3.23%         7.53%

July                            3.22%         7.52%

August                     3.22%         7.52%

September            3.22%         7.52%

October                  3.21%         7.50%

November             3.23%         7.53%

December             3.23%         7.55%

2016

                                 30% PV      70% PV

                                   Credit          Credit  

January                  3.22%         7.51%

February                3.22%         7.51%

March                      3.19%         7.44%

April                          3.18%         7.42%

May                           3.18%         7.42%

June                          3.18%         7.42%

July                            3.18%         7.41%

August                     3.15%         7.35%

September            3.15%         7.36%

October                  3.16%         7.37%

November             3.17%         7.39%

December             3.18%         7.43%

2015

                                 30% PV      70% PV

                                   Credit          Credit  

January                  3.22%         7.51%

February                3.20%         7.47%

March                      3.18%         7.42%

April                          3.21%         7.48%

May                           3.19%         7.44%

June                          3.20%         7.47%

July                            3.22%         7.52%

August                     3.23%         7.53%

September            3.21%         7.51%

October                  3.20%         7.49%

November             3.21%         7.48%

December             3.18%         7.49%

2014

                                 30% PV      70% PV

                                   Credit          Credit  

January                  3.26%         7.60%

February                3.27%         7.64%

March                      3.26%         7.60%

April                          3.25%         7.59%

May                           3.26%         7.60%

June                          3.25%         7.58%

July                            3.25%         7.56%

August                     3.24%         7.57%

September            3.23%         7.56%

October                  3.23%         7.54%

November             3.24%         7.55%

December             3.22%         7.51%

2013

                                30% PV      70% PV

                                  Credit         Credit  

January                  3.16%         7.36%

February                3.17%         7.40%

March                      3.18%         7.43%

April                          3.19%         7.43%

May                           3.18%         7.41%

June                          3.17%         7.39%

July                            3.20%         7.52%

August                     3.24%         7.46%

September            3.24%         7.55%

October                  3.27%         7.63%

November             3.25%         7.59%

December             3.25%         7.57%

2012

                                30% PV      70% PV

                                  Credit         Credit  

January                  3.19%         7.44%

February                3.18%         7.42%

March                      3.18%         7.43%

April                          3.19%         7.44%

May                           3.21%         7.48%

June                          3.18%         7.43%

July                            3.16%         7.37%

August                     3.15%         7.36%

September            3.15%         7.35%

October                  3.16%         7.38%

November             3.16%         7.38%

December             3.16%         7.38%