New York Public Housing Law Section 25 - Regulations, 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.

Last modified: February 3, 2019