Massachusetts · Regulations
760 CMR 54.00 — Massachusetts low-income housing tax credit program
16 sections
16 sections
- 760 CMR 54.01Scope, Purpose and Applicability
- 760 CMR 54.02Definitions
- 760 CMR 54.03Amount of Credit Authorized
- 760 CMR 54.04Eligible Projects
- 760 CMR 54.05Eligible Recipients
- 760 CMR 54.06Allotment of Credit Among Partners, etc.
- 760 CMR 54.07Transferability of Credit
- 760 CMR 54.08Prerequisites to Claiming Credit
- 760 CMR 54.09Placed in Service Requirement; Time for Claiming Credit
- 760 CMR 54.10Carryforward of Credit
- 760 CMR 54.11Limitations on Credit; Ordering of Credit
- 760 CMR 54.12Recapture
- 760 CMR 54.13Reporting and Recordkeeping Requirements
- 760 CMR 54.14Application Process and Administrative Fees
- 760 CMR 54.15Reference to Federal Credit Rules
- 760 CMR 54.16Authorization of Department to Take Further Actions