# Amendments to the Low-Income Housing Credit Compliance-Monitoring Regulations
> **IRS** · Final regulations and removal of temporary regulations. · Published 2019-02-26 · Effective 2019-02-26 · 84 FR 6076
## Document
- **Document number:** 2019-03388
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 84 FR 6076
- **CFR reference:** 26 CFR 1
- **Publication date:** 2019-02-26
- **Effective date:** 2019-02-26
- **Treasury docket:** TD 9848
## Abstract

This document contains final regulations that amend the compliance monitoring regulations concerning the low-income housing credit under section 42 of the Internal Revenue Code (Code). These final regulations revise and clarify the requirement to conduct physical inspections and review low-income certifications and other documentation. The final regulations will affect owners of low-income housing projects that claim the credit, the tenants in those low-income housing projects, and the State and local housing credit agencies that administer the credit.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2019/02/26/2019-03388/amendments-to-the-low-income-housing-credit-compliance-monitoring-regulations)
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