§ 288.991 Short title
§ 288.9912 New Markets Development Program; purpose
§ 288.9913 Definitions
§ 288.9914 Certification of qualified investments; investment issuance reporting
§ 288.9915 Use of proceeds from qualified investments; recordkeeping
§ 288.9916 New markets tax credit
§ 288.9917 Community development entity reporting after a credit allowance date; certification of tax credit amount
§ 288.9918 Annual reporting by a community development entity
§ 288.9919 Audits and examinations; penalties
§ 288.9920 Recapture and penalties
§ 288.9921 Rulemaking
§ 288.9922 Expiration of the New Markets Development Program Act