HAR §15-313-1
HAR §15-313-1. Purpose and preamble
Length: 58 wordsOfficial source
Cite as Haw. Code R. § 15-313-1
These rules
implement federal and state low income housing tax
credit programs which permit eligible taxpayers the
opportunity to claim tax credits on their federal and
state tax returns for qualified expenditures on
construction, acquisition, or rehabilitation of
affordable rent a l units. [Eff 4/23/10;
comp JAN 1 5 2022
(Auth:
HRS §§201H-4, 201H-
15) (Imp:
HRS §201H-15)