Efficiency.

The Department may pursue methods of enhancing the efficiency of the District of Columbia low-income housing tax credit program, including, Pursuing opinions from the United States Department of Treasury’s Internal Revenue Service in the form of: General Counsel memoranda; Private letter rulings and other notices,: Rulings; or Guidelines; and Reviewing other state low-income housing tax programs that have an option for taxpayers to receive such tax credit in the form of a loan generated by transferring the credit to a designated state entity.