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TREAS/IRS RIN: 1545-BL39 Publication ID: Fall 2016 
Title: Low-Income Housing Tax Credit Compliance Monitoring 

The proposed regulations relate to the low-income housing tax credit under section 42 of the Internal Revenue Code. The proposed regulations will clarify certain rules relating to compliance monitoring of low-income housing tax credit properties and will affect certain taxpayers claiming the credit.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 42   
Legal Deadline:  None
Action Date FR Cite
NPRM  02/25/2016  81 FR 9379   
NPRM Comment Period End  05/26/2016 
Final Action  12/00/2016 
Additional Information: REG-150349-12 Drafting attorney: Martha M. Garcia (202) 317-6853 Reviewing attorney: Jian H. Grant (202) 317-4137 Treasury attorney: Michael Novey (202) 622-1339 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: State 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BL84 
Agency Contact:
Martha M. Garcia
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5116,
Washington, DC 20224
Phone:202 317-6853
Fax:202 317-6732