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of poverty line) is: (other than surviving spouses and heads of household) is: Less than 200% $300

$600 At least 200% but less than 300% $775

$1,550 At least 300% but less than 400% $1,300 $2,600

.07 Rehabilitation Expenditures Treated as Separate New Building. For calendar year 2018, the per low-income unit qualified basis amount under § 42(e)(3)(A)(ii)(II) is $6,800. .08 Low-Income Housing Credit. For calendar year 2018, 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) $2.40 multiplied by the State population, or (2) $2,765,000. .09 Employee Health Insurance Expense of Small Employers. For taxable years beginning in 2018, the dollar amount in effect under § 45R(d)(3)(B) is $26,700. 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 2018, the exemption amounts under § 55(d)(1) are: Joint Returns or $86,200

Surviving Spouses Unmarried Individuals (other than $55,400 Surviving Spouses)

Married Individuals Filing Separate $43,100

Returns