Questions regarding §45D of the Internal Revenue Code and the New Markets Tax Credit Program, should be directed to the Internal Revenue Service at the following email: new.markets.tax.credit@irs.gov. The IRS will make reasonable efforts to respond within ten (10) business days of the date that the request is received. Please note that this electronic message mailbox is for submitting general questions only and is not a vehicle for requesting formal rulings or for taxpayer specific questions.

The Fund will not provide responses to requests for legal interpretation that relate to statutes, regulations, guidance, agreements, or other documents that are not within the jurisdiction of the Fund. Nor will the Fund provide legal interpretations of provisions of the Internal Revenue Code or federal banking regulations. As such, formal ruling requests should be directed to the IRS, Office of Associate Chief Counsel, at (202) 622-3040.