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household) is: Less than 200% $325

$650 At least 200% but less than 300% $800

$1,600 At least 300% but less than 400% $1,350 $2,700

.09 Rehabilitation Expenditures Treated as Separate New Building. For calendar year 2020, the per low-income unit qualified basis amount under § 42(e)(3)(A)(ii)(II) is $7,100. .10 Low-Income Housing Credit. For calendar year 2020, 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) $2.8125 multiplied by the State population, or (2) $3,217,500. .11 Employee Health Insurance Expense of Small Employers. For taxable years beginning in 2020, the dollar amount in effect under § 45R(d)(3)(B) is $27,600. 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. .12 Exemption Amounts for Alternative Minimum Tax. For taxable years beginning in 2020, the exemption amounts under § 55(d)(1) are: Joint Returns or $113,400

Surviving Spouses Unmarried Individuals (other than $72,900 Surviving Spouses)

Married Individuals Filing Separate $56,700

Returns Estates and Trusts $25,400