{
 "source": "IRS monthly revenue rulings, Table 4 \"Appropriate Percentages Under Section 42(b)(1)\"",
 "checked": "2026-10-30",
 "floors": {
  "nine": {
   "rate": 9,
   "cite": "26 U.S.C. 42(b)(2)",
   "applies": "New buildings not federally subsidized, placed in service after July 30, 2008"
  },
  "four": {
   "rate": 4,
   "cite": "26 U.S.C. 42(b)(3)",
   "applies": "Buildings not covered by the 9% floor (acquisition and tax-exempt bond financed), with allocations or bonds issued after December 31, 2020"
  }
 },
 "rows": [
  {
   "month": "2024-01",
   "label": "January 2024",
   "revRul": "Rev. Rul. 2024-2",
   "pct70": 8.04,
   "pct30": 3.44,
   "url": "https://www.irs.gov/pub/irs-drop/rr-24-02.pdf",
   "verified": true
  },
  {
   "month": "2024-02",
   "label": "February 2024",
   "revRul": "Rev. Rul. 2024-3",
   "pct70": 7.95,
   "pct30": 3.41,
   "url": "https://www.irs.gov/pub/irs-drop/rr-24-03.pdf",
   "verified": true
  },
  {
   "month": "2024-03",
   "label": "March 2024",
   "revRul": "Rev. Rul. 2024-4",
   "pct70": 7.99,
   "pct30": 3.42,
   "url": "https://www.irs.gov/pub/irs-drop/rr-24-04.pdf",
   "verified": true
  },
  {
   "month": "2024-04",
   "label": "April 2024",
   "revRul": "Rev. Rul. 2024-7",
   "pct70": 8.02,
   "pct30": 3.44,
   "url": "https://www.irs.gov/pub/irs-drop/rr-24-07.pdf",
   "verified": true
  },
  {
   "month": "2024-05",
   "label": "May 2024",
   "revRul": "Rev. Rul. 2024-9",
   "pct70": 8.04,
   "pct30": 3.45,
   "url": "https://www.irs.gov/pub/irs-drop/rr-24-09.pdf",
   "verified": true
  },
  {
   "month": "2024-06",
   "label": "June 2024",
   "revRul": "Rev. Rul. 2024-12",
   "pct70": 8.1,
   "pct30": 3.47,
   "url": "https://www.irs.gov/pub/irs-drop/rr-24-12.pdf",
   "verified": true
  },
  {
   "month": "2024-07",
   "label": "July 2024",
   "revRul": "Rev. Rul. 2024-13",
   "pct70": 8.06,
   "pct30": 3.45,
   "url": "https://www.irs.gov/pub/irs-drop/rr-24-13.pdf",
   "verified": true
  },
  {
   "month": "2024-08",
   "label": "August 2024",
   "revRul": "Rev. Rul. 2024-15",
   "pct70": 8.03,
   "pct30": 3.44,
   "url": "https://www.irs.gov/pub/irs-drop/rr-24-15.pdf",
   "verified": true
  },
  {
   "month": "2024-09",
   "label": "September 2024",
   "revRul": "Rev. Rul. 2024-17",
   "pct70": 7.97,
   "pct30": 3.42,
   "url": "https://www.irs.gov/pub/irs-drop/rr-24-17.pdf",
   "verified": true
  },
  {
   "month": "2024-10",
   "label": "October 2024",
   "revRul": "Rev. Rul. 2024-21",
   "pct70": 7.9,
   "pct30": 3.39,
   "url": "https://www.irs.gov/pub/irs-drop/rr-24-21.pdf",
   "verified": true
  },
  {
   "month": "2024-11",
   "label": "November 2024",
   "revRul": "Rev. Rul. 2024-24",
   "pct70": 7.91,
   "pct30": 3.39,
   "url": "https://www.irs.gov/pub/irs-drop/rr-24-24.pdf",
   "verified": true
  },
  {
   "month": "2024-12",
   "label": "December 2024",
   "revRul": "Rev. Rul. 2024-26",
   "pct70": 8.01,
   "pct30": 3.43,
   "url": "https://www.irs.gov/pub/irs-drop/rr-24-26.pdf",
   "verified": true
  },
  {
   "month": "2025-01",
   "label": "January 2025",
   "revRul": "Rev. Rul. 2025-1",
   "pct70": 8.02,
   "pct30": 3.44,
   "url": "https://www.irs.gov/pub/irs-drop/rr-25-01.pdf",
   "verified": true
  },
  {
   "month": "2025-02",
   "label": "February 2025",
   "revRul": "Rev. Rul. 2025-5",
   "pct70": 8.09,
   "pct30": 3.47,
   "url": "https://www.irs.gov/pub/irs-drop/rr-25-05.pdf",
   "verified": true
  },
  {
   "month": "2025-03",
   "label": "March 2025",
   "revRul": "Rev. Rul. 2025-6",
   "pct70": 8.08,
   "pct30": 3.46,
   "url": "https://www.irs.gov/pub/irs-drop/rr-25-06.pdf",
   "verified": true
  },
  {
   "month": "2025-04",
   "label": "April 2025",
   "revRul": "Rev. Rul. 2025-8",
   "pct70": 8.02,
   "pct30": 3.44,
   "url": "https://www.irs.gov/pub/irs-drop/rr-25-08.pdf",
   "verified": true
  },
  {
   "month": "2025-05",
   "label": "May 2025",
   "revRul": "Rev. Rul. 2025-10",
   "pct70": 8.01,
   "pct30": 3.43,
   "url": "https://www.irs.gov/pub/irs-drop/rr-25-10.pdf",
   "verified": true
  },
  {
   "month": "2025-06",
   "label": "June 2025",
   "revRul": "Rev. Rul. 2025-12",
   "pct70": 8.03,
   "pct30": 3.44,
   "url": "https://www.irs.gov/pub/irs-drop/rr-25-12.pdf",
   "verified": true
  },
  {
   "month": "2025-07",
   "label": "July 2025",
   "revRul": "Rev. Rul. 2025-13",
   "pct70": 8.06,
   "pct30": 3.45,
   "url": "https://www.irs.gov/pub/irs-drop/rr-25-13.pdf",
   "verified": true
  },
  {
   "month": "2025-08",
   "label": "August 2025",
   "revRul": "Rev. Rul. 2025-14",
   "pct70": 8.03,
   "pct30": 3.44,
   "url": "https://www.irs.gov/pub/irs-drop/rr-25-14.pdf",
   "verified": true
  },
  {
   "month": "2025-09",
   "label": "September 2025",
   "revRul": "Rev. Rul. 2025-17",
   "pct70": 8.03,
   "pct30": 3.44,
   "url": "https://www.irs.gov/pub/irs-drop/rr-25-17.pdf",
   "verified": true
  },
  {
   "month": "2025-10",
   "label": "October 2025",
   "revRul": "Rev. Rul. 2025-19",
   "pct70": 8,
   "pct30": 3.43,
   "url": "https://www.irs.gov/pub/irs-drop/rr-25-19.pdf",
   "verified": true
  },
  {
   "month": "2025-11",
   "label": "November 2025",
   "revRul": "Rev. Rul. 2025-21",
   "pct70": 7.98,
   "pct30": 3.42,
   "url": "https://www.irs.gov/pub/irs-drop/rr-25-21.pdf",
   "verified": true
  },
  {
   "month": "2025-12",
   "label": "December 2025",
   "revRul": "Rev. Rul. 2025-24",
   "pct70": 7.97,
   "pct30": 3.41,
   "url": "https://www.irs.gov/pub/irs-drop/rr-25-24.pdf",
   "verified": true
  },
  {
   "month": "2026-01",
   "label": "January 2026",
   "revRul": "Rev. Rul. 2026-2",
   "pct70": 7.98,
   "pct30": 3.42,
   "url": "https://www.irs.gov/pub/irs-drop/rr-26-02.pdf",
   "verified": true
  },
  {
   "month": "2026-02",
   "label": "February 2026",
   "revRul": "Rev. Rul. 2026-3",
   "pct70": 7.99,
   "pct30": 3.43,
   "url": "https://www.irs.gov/pub/irs-drop/rr-26-03.pdf",
   "verified": true
  },
  {
   "month": "2026-03",
   "label": "March 2026",
   "revRul": "Rev. Rul. 2026-6",
   "pct70": 8,
   "pct30": 3.43,
   "url": "https://www.irs.gov/pub/irs-drop/rr-26-06.pdf",
   "verified": true
  },
  {
   "month": "2026-04",
   "label": "April 2026",
   "revRul": "Rev. Rul. 2026-7",
   "pct70": 7.98,
   "pct30": 3.42,
   "url": "https://www.irs.gov/pub/irs-drop/rr-26-07.pdf",
   "verified": true
  },
  {
   "month": "2026-05",
   "label": "May 2026",
   "revRul": "Rev. Rul. 2026-9",
   "pct70": 8.04,
   "pct30": 3.44,
   "url": "https://www.irs.gov/pub/irs-drop/rr-26-09.pdf",
   "verified": true
  },
  {
   "month": "2026-06",
   "label": "June 2026",
   "revRul": "Rev. Rul. 2026-11",
   "pct70": 8.05,
   "pct30": 3.45,
   "url": "https://www.irs.gov/pub/irs-drop/rr-26-11.pdf",
   "verified": true
  },
  {
   "month": "2026-07",
   "label": "July 2026",
   "revRul": "Rev. Rul. 2026-12",
   "pct70": 8.09,
   "pct30": 3.47,
   "url": "https://www.irs.gov/pub/irs-drop/rr-26-12.pdf",
   "verified": true
  },
  {
   "month": "2026-08",
   "label": "August 2026",
   "revRul": "Rev. Rul. 2026-13",
   "pct70": 8.08,
   "pct30": 3.46,
   "url": "https://www.irs.gov/pub/irs-drop/rr-26-13.pdf",
   "verified": true
  },
  {
   "month": "2026-09",
   "label": "September 2026",
   "revRul": "Rev. Rul. 2026-17",
   "pct70": 8.12,
   "pct30": 3.48,
   "url": "https://www.irs.gov/pub/irs-drop/rr-26-17.pdf",
   "verified": true
  },
  {
   "month": "2026-10",
   "label": "October 2026",
   "revRul": "Rev. Rul. 2026-19",
   "pct70": 8.15,
   "pct30": 3.49,
   "url": "https://www.irs.gov/pub/irs-drop/rr-26-19.pdf",
   "verified": true
  },
  {
   "month": "2026-11",
   "label": "November 2026",
   "revRul": "Rev. Rul. 2026-21",
   "pct70": 8.24,
   "pct30": 3.53,
   "url": "https://www.irs.gov/pub/irs-drop/rr-26-21.pdf",
   "verified": true
  }
 ]
}