Questions about loot penalty/bonus

I remember for a long time that if you attacked someone with a lower town hall than you then you would get a loot penalty, but then if you attacked someone with a higher town hall level then you would get a loot bonus. Then I heard it was changed to only be based on player level. Is this true? Can someone point me somewhere in the right direction?

It's all here in the wiki:

http://clashofclans.wikia.com/wiki/Raids

Quote:

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Originally Posted by jamesgarfield1022

I remember for a long time that if you attacked someone with a lower town hall than you then you would get a loot penalty, but then if you attacked someone with a higher town hall level then you would get a loot bonus. Then I heard it was changed to only be based on player level. Is this true? Can someone point me somewhere in the right direction?

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yes... loot penalty is still there 10% when you attack 1 TH below and 50% when you attack 2 TH below
loot bonus has been removed, you will get the same result if you attack TH higher than you.