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10 If the household income (expressed as a percent of poverty line) is:

The limitation amount for unmarried individuals (other than surviving spouses and heads of household) is: The limitation amount for all other taxpayers is:

Less than 200%

$375 $750 At least 200% but less than 300%

$950 $1,900 At least 300% but less than 400% $1,575 $3,150

.08 Rehabilitation Expenditures Treated as Separate New Building. For calendar year 2024, the per low-income unit qualified basis amount under § 42(e)(3)(A)(ii)(II) is $8,300. .09 Low-Income Housing Credit. For calendar year 2024, 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) $2.90multiplied by the State population, or (2) $3,360,000. .10 Employee Health Insurance Expense of Small Employers. For taxable years beginning in 2024, the dollar amount in effect under § 45R(d)(3)(B) is $32,400. 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 2024, the exemption amounts under § 55(d)(1) are: Joint Returns or Surviving Spouses $133,300 Unmarried Individuals (other than Surviving Spouses) $85,700 Married Individuals Filing Separate Returns $66,650 Estates and Trusts $29,900

For taxable years beginning in 2024, under § 55(b)(1), the excess taxable income above