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At least 200% but less than 300% $750 $1,500 At least 300% but less than 400% $1,250 $2,500

.08 Rehabilitation Expenditures Treated as Separate New Building. For calendar year 2015, the per low-income unit qualified basis amount under § 42(e)(3)(A)(ii)(II) is $6,600. .09 Low-Income Housing Credit. For calendar year 2015, the amount used under § 42(h)(3)(C)(ii) to calculate the State housing credit ceiling for the low-income housing credit is the greater of (1) $2.30 multiplied by the State population, or (2) $2,680,000. .10 Employee Health Insurance Expense of Small Employers. For taxable years beginning in 2015, the dollar amount in effect under § 45R(d)(3)(B) is $25,800. This amount is used under § 45R(c) for limiting the small employer health insurance credit and under § 45R(d)(1)(B) for determining who is an eligible small employer for purposes of the credit. .11 Exemption Amounts for Alternative Minimum Tax. For taxable years beginning in 2015, the exemption amounts under § 55(d)(1) are: Joint Returns or $83,400

Surviving Spouses Unmarried Individuals (other than $53,600 Surviving Spouses)

Married Individuals Filing Separate $41,700

Returns Estates and Trusts $23,800