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TREAS/IRS RIN: 1545-BL84 Publication ID: Fall 2016 
Title: Low-Income Housing Tax Credit Compliance Monitoring Regulation (Temporary) 

The final and temporary regulations revise and clarify certain rules relating to the requirements to conduct physical inspection and other building reviews under section 1.42-5(c)(2) of the Income Tax Regulation.

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: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 42   
Legal Deadline:  None
Action Date FR Cite
Interim Final Rule  02/25/2016  81 FR 9333   
Interim Final Rule Effective  02/25/2016 
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-BL39 
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