Regulations

On this page you can click on links that will take you to IRS regulations that govern the use of the federal HTC and two credits that are often “twinned” with the HTC: the Low-Income Housing Tax Credit and the New Markets Tax Credit.

For Historic Tax Credit regulations go to:

http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000047—-000-.html

For Low-Income Housing Tax Credit regulations go to:

http://www.law.cornell.edu/uscode/search/display.html?terms=rehabilitation%20tax%20credit&url=/uscode/html/uscode26/usc_sec_26_00000042—-000-.html

For New Markets Tax Credit regulations go to:

http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000045—-000-.html