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    CHAPTER 12LOW-INCOME HOUSING TAX CREDITS265—12.1(16)��Qualified allocation plans.����12.1(1)����Four percent qualified allocation plan.��The qualified allocation plan titled Iowa Finance Authority Low-Income Housing Tax Credit Program 2024 4% Qualified Allocation Plan (�4% QAP�) dated August 2, 2023, shall be the qualified allocation plan for the allocation of 4 percent low-income housing tax credits consistent with IRC Section 42 and the applicable Treasury regulations and Iowa Code section 16.35. The 4% QAP is incorporated by reference pursuant to Iowa Code section 17A.6 and 265�subrules 17.4(2) and 17.12(2). The 4% QAP does not include any amendments or editions created subsequent to August 2, 2023.��12.1(2)����Nine percent qualified allocation plan.��The qualified allocation plan titled Iowa Finance Authority Low-Income Housing Tax Credit Program 2024 9% Qualified Allocation Plan (�9% QAP�) shall be the qualified allocation plan for the allocation of 9 percent low-income housing tax credits consistent with IRC Section 42 and the applicable Treasury regulations and Iowa Code section 16.35. The 9% QAP is incorporated by reference pursuant to Iowa Code section 17A.6 and 265�subrules 17.4(2) and 17.12(2). The 9% QAP does not include any amendments or editions created subsequent to August 2, 2023. Related ARC(s): 8266B, 8947B, 9279B, 9950B, 0427C, 1139C, 1700C, 2225C, 2723C, 3338C, 4037C, 4794C, 5717C, 6721C, 6899C, 7060C265—12.2(16)��Location of copies of the plans.����12.2(1)����4% QAP.��The 4% QAP can be reviewed and copied in its entirety on the authority�s website at www.iowafinance.com. Copies of the 4% QAP, application, and all related attachments and exhibits shall be deposited with the administrative rules coordinator and at the state law library and shall be available on the authority�s website. The 4% QAP incorporates by reference IRC Section 42 and the regulations in effect as of August 2, 2023. Additionally, the 4% QAP incorporates by reference Iowa Code section 16.35. These documents are available from the state law library, and information about these statutes, regulations and rules is on the authority�s website.��12.2(2)����9% QAP.��The 9% QAP can be reviewed and copied in its entirety on the authority�s website at www.iowafinance.com. Copies of the 9% QAP, the application, and all related attachments and exhibits shall be deposited with the administrative rules coordinator and at the state law library and shall be available on the authority�s website. The 9% QAP incorporates by reference IRC Section 42 and the regulations in effect as of August 2, 2023. Additionally, the 9% QAP incorporates by reference Iowa Code section 16.35. These documents are available from the state law library, and information about these statutes, regulations and rules is on the authority�s website.Related ARC(s): 8266B, 8947B, 9279B, 9950B, 0427C, 1139C, 1700C, 2225C, 2723C, 3338C, 4037C, 4794C, 5717C, 6721C, 6899C, 7060C265—12.3(16)��Compliance manual.��Rescinded ARC 1700C, IAB 10/29/14, effective 12/3/14.265—12.4(16)��Location of copies of the manual.��Rescinded ARC 1700C, IAB 10/29/14, effective 12/3/14.These rules are intended to implement Iowa Code section 16.35.Related ARC(s): 7700B, 7891B, 8266B, 8723B, 8947B, 9279B, 9950B, 0427C, 1139C, 1700C, 2225C, 2723C, 3338C, 4037C, 4794C, 5717C, 6721C, 6899C, 7060C