Haw. Code R. § 15-313-1

Current through November, 2024
Section 15-313-1 - Purpose and preamble

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 rental units.

Haw. Code R. § 15-313-1

[Eff APR 23 2010] (Auth: HRS §§ 201H-4, 201H-15) (Imp: HRS § 201H-15)
Am and comp4/2/2018
Comp 1/15/2022