The California Tax Credit Allocation Committee (CTCAC) adopted emergency regulations governing federal and state low-income housing tax credits (LIHTC). These regulations amend, adopt, and repeal various sections of Title 4 of the California Code of Regulations related to the implementation of LIHTC laws. The regulations took effect Dec. 10, 2025. [Cal. Tax Credit Allocation Comm., Emergency Regs. Sections 10300, et al., 02/13/26 Cal. Reg. Notice Reg.]
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