{"database": "openregs", "table": "federal_register", "rows": [["04-28325", "New Markets Tax Credit", "Rule", "These regulations finalize the rules relating to the new markets tax credit under section 45D and replace the temporary regulations which expire on December 23, 2004. A taxpayer making a qualified equity investment in a qualified community development entity that has received a new markets tax credit allocation may claim a 5- percent tax credit with respect to the qualified equity investment on each of the first 3 credit allowance dates and a 6-percent tax credit with respect to the qualified equity investment on each of the remaining 4 credit allowance dates.", "2004-12-28", 2004, 12, "https://www.federalregister.gov/documents/2004/12/28/04-28325/new-markets-tax-credit", "https://www.govinfo.gov/content/pkg/FR-2004-12-28/pdf/04-28325.pdf", "Treasury Department; Internal Revenue Service", "497,254", "These regulations finalize the rules relating to the new markets tax credit under section 45D and replace the temporary regulations which expire on December 23, 2004. A taxpayer making a qualified equity investment in a qualified community development...", null]], "columns": ["document_number", "title", "type", "abstract", "publication_date", "pub_year", "pub_month", "html_url", "pdf_url", "agency_names", "agency_ids", "excerpts", "regulation_id_numbers"], "primary_keys": ["document_number"], "primary_key_values": ["04-28325"], "units": {}, "query_ms": 9.690995968412608, "source": "Federal Register API & Regulations.gov API", "source_url": "https://www.federalregister.gov/developers/api/v1", "license": "Public Domain (U.S. Government data)", "license_url": "https://www.regulations.gov/faq"}