# Targeted Populations Under Section 45D(e)(2)
> **IRS** · Final regulations. · Published 2011-12-05 · Effective 2011-12-05 · 76 FR 75774
## Document
- **Document number:** 2011-31169
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 75774
- **CFR reference:** 26 CFR 1
- **Publication date:** 2011-12-05
- **Effective date:** 2011-12-05
- **Treasury docket:** TD 9560
## Abstract

This document contains final regulations relating to how an entity serving certain targeted populations can meet the requirements to be a qualified active low-income community business for the new markets tax credit. The regulations reflect changes to the law made by the American Jobs Creation Act of 2004. The regulations will affect certain taxpayers claiming the new markets tax credit.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/12/05/2011-31169/targeted-populations-under-section-45de2)
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