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The Internal Revenue Service (IRS) has published the low-income housing tax credit (LIHTC) and private-activity bond caps for 2014. The amount used to determine each state's LIHTC ceiling will be the greater of $2.30 multiplied by the state population or $2,635,000. This is an increase from this year’s $2.25 multiplied by the population and the small state minimum of $2,590,000.
