{"data":{"id":"us-dc/d.c.-code-47-4809","jurisdiction":"us-dc","citation":"D.C. Code § 47-4809","heading":"Efficiency.","body":"The Department may pursue methods of enhancing the efficiency of the District of Columbia low-income housing tax credit program, including,\n\n(1)\nPursuing opinions from the United States Department of Treasury’s Internal Revenue Service in the form of:\n(A)\nGeneral Counsel memoranda;\n(B)\nPrivate letter rulings and other notices,:\n(C)\nRulings; or\n(D)\nGuidelines; and\n\n(2)\nReviewing other state low-income housing tax programs that have an option for taxpayers to receive such tax credit in the form of a loan generated by transferring the credit to a designated state entity.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 48. District of Columbia Low-Income Housing Tax Credit"],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-4809","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"a66903d5e1f63cd437aaae365baa0bfa5b2ba2eda58967316e2b69a4f7f94ecf","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-4808","next":"us-dc/d.c.-code-47-4810"},"notice":"GroundRules: Original legal text. Not legal advice."}