# Section 42, Low-Income Housing Credit Average Income Test Procedures
> **IRS** · Final regulations and removal of temporary regulations. · Published 2025-09-30 · Effective 2025-09-30 · 90 FR 46756
## Document
- **Document number:** 2025-19005
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 90 FR 46756
- **CFR reference:** 26 CFR 1
- **Publication date:** 2025-09-30
- **Effective date:** 2025-09-30
- **Treasury docket:** TD 10036
## Abstract

This document contains final regulations setting forth recordkeeping and reporting requirements for the average income test for purposes of the low-income housing credit. If a building is part of a residential rental project that satisfies the average income test, the building may be eligible to earn low-income housing credits. These final regulations affect owners of low-income housing projects, State or local housing credit agencies that monitor compliance with the requirements for low-income housing credits, and, indirectly, tenants in low-income housing projects.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2025/09/30/2025-19005/section-42-low-income-housing-credit-average-income-test-procedures)
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