# New Markets Tax Credit Non-Real Estate Investments
> **IRS** · Final regulations. · Published 2012-09-28 · Effective 2012-09-28 · 77 FR 59544
## Document
- **Document number:** 2012-23985
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 77 FR 59544
- **CFR reference:** 26 CFR 1
- **Publication date:** 2012-09-28
- **Effective date:** 2012-09-28
- **Treasury docket:** TD 9600
## 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/09/28/2012-23985/new-markets-tax-credit-non-real-estate-investments)
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