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CALIFORNIA CODE OF REGULATIONS TITLE 4, DIVISION 17, CHAPTER 1

CTCAC Regulations Implementing the Federal and State Low-Income Housing Tax Credit Programs · 2026 edition · updated 2026-07-29 · California

December 10, 2025

  • §10300. Purpose and Scope.

  • §10302. Definitions.

  • §10305. General Provisions.

  • §10310. Reservations of Tax Credits.

  • §10315. Set-Asides and Apportionments.

  • §10317. State Tax Credit Eligibility Requirements.

  • §10322. Application Requirements.

  • §10323. The American Recovery and Reinvestment Act of 2009.

  • §10325. Application Selection Criteria Credit Ceiling Applications.

§10325.5. 2016 Projects. [Repealed]

§10326. Application Selection Criteria—Tax-Exempt Bond Applications.

  • §10327. Financial Feasibility and Determination of Credit Amounts.

  • §10328. Conditions on Credit Reservations.

  • §10330. Appeals.

  • §10335. Fees and Performance Deposit. §10336. Laws, Rules, Guidelines, and Regulations for Tenants of Low-Income Units.

  • §10337. Compliance.

  • §10338. Tax Credit Project Transfers and Transfer Events; Resyndications.

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▸ Contents — CTCAC Regulations Implementing the Federal and State Low-Income Housing Tax Credit Programs
CTCAC Regulations Implementing the Federal and State Low-Income Housing Tax Credit Programs
  1. CALIFORNIA CODE OF REGULATIONS TITLE 4, DIVISION 17, CHAPTER 1
  2. Section 10300. Purpose and Scope.
  3. Section 10302. Definitions.
  4. (ddd) Related Party.
  5. Section 10305. General Provisions.
  6. Section 10310. Reservations of Tax Credits.
  7. Section 10315. Set-asides and Apportionments.
  8. Section 10317. State Tax Credit Eligibility Requirements.
  9. Section 10323. The American Recovery and Reinvestment Act of 2…
  10. Section 10325. Application Selection Criteria - Credit Ceiling…
  11. SCORING
  12. 1. Transit Amenities
  13. Section 10326. Application Selection Criteria - Tax-Exempt Bon…
  14. Section 10327. Financial Feasibility and Determination of Cred…
  15. Section 10328. Conditions on Credit Reservations.
  16. Section 10330. Appeals.
  17. Section 10335. Fees and Performance Deposit.
  18. Section 10336. Laws, Rules, Guidelines, and Regulations for Te…
  19. Section 10337. Compliance.
  20. Section 10338. Tax Credit Project Transfers and Transfer Event…

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