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News | The 2025 LIHTC Ceiling and Bond Caps Announced

lihtc tax-exempt bonds Oct 27, 2024

The 2025 per capita LIHTC ceiling has been announced. It will be $3.00 per person, a $.10 increase and the first time it has reached $3.00. The small state minimum will be $3,455,000, up from $3,360,000 this year.

For private-activity bonds, the amounts used to calculate the state ceiling will be the greater of $130 multiplied by the state population or $388,780,000. That’s an increase from this year’s $125 per capita multiplier and the $378,230,000 state minimum

Revenue Procedure 2024-40, with the announced changes is HERE.

There is a very good chance that the topic of this post is covered in an online on-demand course at Costello University.

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