Md. Code Regs. 05.05.06.01
Current through Register Vol. 51, No. 24, December 2, 2024
These regulations prescribe the policies, procedures, and authorizations for allocating federal low-income housing tax credits to eligible housing projects. The credits are created by the federal Tax Reform Act of 1986 and are allocated to each state on a per capita basis. The Governor of Maryland has designated the Department of Housing and Community Development as the housing credit agency with the responsibility for allocating the tax credits.
Md. Code Regs. 05.05.06.01