§ 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.

3. The allocation of the credit established by this article may be
made without regard to and in a separate manner from any federal
low-income housing credit that may be allocated with respect to an
eligible low-income building.