{"database": "openregs", "table": "federal_register", "rows": [["2025-19005", "Section 42, Low-Income Housing Credit Average Income Test Procedures", "Rule", "This document contains final regulations setting forth recordkeeping and reporting requirements for the average income test for purposes of the low-income housing credit. If a building is part of a residential rental project that satisfies the average income test, the building may be eligible to earn low-income housing credits. These final regulations affect owners of low-income housing projects, State or local housing credit agencies that monitor compliance with the requirements for low-income housing credits, and, indirectly, tenants in low-income housing projects.", "2025-09-30", 2025, 9, "https://www.federalregister.gov/documents/2025/09/30/2025-19005/section-42-low-income-housing-credit-average-income-test-procedures", "https://www.govinfo.gov/content/pkg/FR-2025-09-30/pdf/2025-19005.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains final regulations setting forth recordkeeping and reporting requirements for the average income test for purposes of the low-income housing credit. If a building is part of a residential rental project that satisfies the average...", 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": ["2025-19005"], "units": {}, "query_ms": 139.2797699663788, "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"}