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.08 Refundable Credit for Coverage Under a Qualified Health Plan. For taxable years beginning in 2021, the limitation on tax imposed under § 36B(f)(2)(B) for excess advance credit payments is determined using the following table:

If the household income The limitation amount for The limitation amount for (expressed as a percent unmarried individuals all other taxpayers is: of poverty line) is: (other than surviving spouses and heads of 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 2021, 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 2021, 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) $3,245,625. .11 Employee Health Insurance Expense of Small Employers. For taxable years beginning in 2021, the dollar amount in effect under § 45R(d)(3)(B) is $27,800. 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. .12 Exemption Amounts for Alternative Minimum Tax. For taxable years beginning in 2021, the exemption amounts under § 55(d)(1) are:

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Official source

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.08 Refundable Credit for Coverage Under a Qualified Health Plan. For taxable years beginning in 2021, the limitation on tax imposed under § 36B(f)(2)(B) for excess advance credit payments is determined using the following table:

If the household income The limitation amount for The limitation amount for (expressed as a percent unmarried individuals all other taxpayers is: of poverty line) is: (other than surviving spouses and heads of 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 2021, 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 2021, 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) $3,245,625. .11 Employee Health Insurance Expense of Small Employers. For taxable years beginning in 2021, the dollar amount in effect under § 45R(d)(3)(B) is $27,800. 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. .12 Exemption Amounts for Alternative Minimum Tax. For taxable years beginning in 2021, the exemption amounts under § 55(d)(1) are: