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TREAS/IRS RIN: 1545-BA84 Publication ID: Spring 2014 
Title: New Markets Tax Credit, Partnership Issues 
Abstract: The regulations will address how the section 45D new markets tax credit should be allocated to the partners of a partnership under section 704(b) of the Internal Revenue Code and will address related partnership issues. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 45D    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2014 
Additional Information: REG-131999-02 Drafting attorney: Joseph R. Worst (202) 317-5279 Reviewing attorney: James A. Quinn (202) 317-5279 CC: PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Joseph R. Worst
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5026,
Washington, DC 20224
Phone:202 317-5279
Fax:202 317-6730
Email: joseph.r.worst@irscounsel.treas.gov

James A. Quinn
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5022,
Washington, DC 20224
Phone:202 317-5279
Fax:855 591-7866
Email: james.a.quinn@irscounsel.treas.gov