760 C.M.R. 54.00

Massachusetts low-income housing tax credit program

MGL c. 23B, §§ 3 and 6 MGL c. 62, § 6I(a), (c)(7), (e), (f)(4), (g) MGL c. 63, § 31H(a), (c)(7), (e), (f)(4) and (g)Executive Office of Housing and Livable Communities

54.01Scope, Purpose and Applicability 54.02Definitions 54.03Amount of Credit Authorized 54.04Eligible Projects 54.05Eligible Recipients 54.06Allotment of Credit Among Partners, etc.54.07Transferability of Credit 54.08Prerequisites to Claiming Credit 54.09Placed in Service Requirement; Time for Claiming Credit 54.10Carryforward of Credit 54.11Limitations on Credit; Ordering of Credit 54.12Recapture 54.13Reporting and Recordkeeping Requirements 54.14Application Process and Administrative Fees 54.15Reference to Federal Credit Rules 54.16Authorization of Department to Take Further Actions