{"abstract":"This document contains final regulations modifying the new markets tax credit program to facilitate and encourage investments in non-real estate businesses in low-income communities. The final regulations affect taxpayers claiming the new markets tax credit and businesses in low-income communities relying on the program.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2012/09/28/2012-23985.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"77 FR 59544","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective September 28, 2012.","disposition_notes":null,"docket_ids":["TD 9600"],"dockets":[],"document_number":"2012-23985","effective_on":"2012-09-28","end_page":59547,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2012/09/28/2012-23985.xml","html_url":"https://www.federalregister.gov/documents/2012/09/28/2012-23985/new-markets-tax-credit-non-real-estate-investments","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2012-23985?publication_date=2012-09-28","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2012-09-28/2012-23985/mods.xml","not_received_for_publication":null,"page_length":4,"page_views":{"count":388,"last_updated":"2026-04-04 18:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2012-09-28/pdf/2012-23985.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2012-23985.pdf?1348673240","publication_date":"2012-09-28","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2012/09/28/2012-23985.txt","regulation_id_number_info":{"1545-BK04":{"issue":"201110","html_url":"https://www.federalregister.gov/regulations/1545-BK04/new-markets-tax-credit-non-real-estate-investments","title":"New Markets Tax Credit Non-Real Estate Investments","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201110&RIN=1545-BK04&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BK04"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2011-0011","supporting_documents_count":0,"docket_id":"IRS-2011-0011","regulation_id_number":null,"title":"New Markets Tax Credit Non-Real Estate Investments","checked_regulationsdotgov_at":"2012-10-18T08:04:43Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":59544,"subtype":null,"title":"New Markets Tax Credit Non-Real Estate Investments","toc_doc":"New Markets Tax Credit Non-Real Estate Investments","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":77}