D.C. Code § 47-4809
Efficiency.
The Department may pursue methods of enhancing the efficiency of the District of Columbia low-income housing tax credit program, including,
# (1)
Pursuing opinions from the United States Department of Treasury’s Internal Revenue Service in the form of:
# (A)
General Counsel memoranda;
# (B)
Private letter rulings and other notices,:
# (C)
Rulings; or
# (D)
Guidelines; and
# (2)
Reviewing other state low-income housing tax programs that have an option for taxpayers to receive such tax credit in the form of a loan generated by transferring the credit to a designated state entity.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (11 sections)
- 47-4801 · Definitions.
- 47-4802 · Credit established.
- 47-4803 · Eligibility.
- 47-4804 · Recapture.
- 47-4805 · Additional filings.
- 47-4806 · Transfer, sale, assignment, or allocation.
- 47-4807 · Compliance.
- 47-4808 · Expiration of credits.
- 47-4809 · Efficiency.
- 47-4810 · Fees.
- 47-4812 · Rules.