New York § 25 - 25Regulations, coordination with federal low-income housing credit provisions
Full text of New York New York Consolidated Laws § 25 — 25Regulations, coordination with federal low-income housing credit provisions, with citation guidance and answers to common questions.
§ 25. 25Regulations, coordination with federal low-income housing credit provisions
§ 25. Regulations, coordination with federal low-income housing credit provisions. 1. The commissioner shall promulgate rules and regulations necessary to administer the provisions of this act. 2. The provisions of section 42 of the internal revenue code shall apply to the credit under this article, provided however, to the extent such provisions are inconsistent with this article, the provisions of this article shall control. 3. The allocation of the credit established by this article may be made without regard to and in a separate manner from any federal low-income housing credit that may be allocated with respect to an eligible low-income building.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 25
What does New York Consolidated Laws § 25 cover?
Section 25 ("25Regulations, coordination with federal low-income housing credit provisions") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New York § 25?
A common citation format is "New York Consolidated Laws § 25" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New York law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.
How does New York § 25 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New York.