IRS Announces Inflation-Adjusted LIHTS And Private Activity Bond Caps For 2015

摘要

Novogradac & Company LLP~* has reported that on October 20, 2014, the Internal Revenue Service (IRS) announced in Revenue Procedure 2014-61 the inflation-adjusted low-income housing tax credit (LIHTC) and private activity bond caps for 2015. For calendar year 2015, the amount used under § 42(h)(3)(c)(ⅱ) to calculate the state housing credit ceiling for the LIHTC is the greater of $2.30 multiplied by the state population-the same as 2014-or $2,680,000, up from $2,635,000. The amount used under § 146(d)(1) to calculate the state ceiling for the volume cap for private activity bonds in 2015 is the greater of $100 multiplied by the state population-the same as 2014-or $301,515,000, up from $296,825,000.