Housing Credit and Private Activity Bond Volume Caps Published for 2018

On October 20, the IRS published Revenue Procedure 2017-58 indicating the 2018 inflation adjustments for various tax provisions, including the Housing Credit and the private-activity tax-exempt bond volume caps.

In 2018, each state’s credit cap will be $2.40 per capita or $2,765,000 for the small state minimum. The 2018 private activity bond volume cap provides $105 per capita or the small state minimum of $311,375,000.

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