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.08 Low-Income Housing Credit. For calendar year 2017, 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) $2.35 multiplied by the State population, or (2) $2,710,000. .09 Employee Health Insurance Expense of Small Employers. For taxable years beginning in 2017, the dollar amount in effect under § 45R(d)(3)(B) is $26,200. 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. .10 Exemption Amounts for Alternative Minimum Tax. For taxable years beginning in 2017, the exemption amounts under § 55(d)(1) are: Joint Returns or $84,500

Surviving Spouses Unmarried Individuals (other than $54,300 Surviving Spouses)

Married Individuals Filing Separate $42,250

Returns Estates and Trusts $24,100 For taxable years beginning in 2017, under § 55(b)(1), the excess taxable income above which the 28 percent tax rate applies is: Married Individuals Filing Separate Returns $93,900

Joint Returns, Unmarried Individuals (other than surviving spouses), and Estates and Trusts $187,800

For taxable years beginning in 2017, the amounts used under § 55(d)(3) to determine the phaseout of the exemption amounts are: