Efficiency.

The Department may pursue methods of enhancing the efficiency of the District of Columbia low-income housing tax credit program, including,

(1) Pursuing opinions from the United States Department of Treasury’s Internal Revenue Service in the form of:

(A) General Counsel memoranda;

(B) Private letter rulings and other notices,:

(C) Rulings; or

(D) Guidelines; and

(2) Reviewing other state low-income housing tax programs that have an option for taxpayers to receive such tax credit in the form of a loan generated by transferring the credit to a designated state entity.