In Volume  79, No. 135 on Tuesday, July 15, 2014, The Internal Revenue Service (IRS) published a notice inviting/opening comments concerning existing final regulation T.D. 9171, New Markets Tax Credits. This regulation finalized the rules relating to the new markets tax credit (NMTC) under Internal Revenue Code 45D and replaced the temporary regulations that expired Dec. 23, 2004. A taxpayer making a qualified equity investment in a qualified community development entity that has received a new markets tax credit allocation may claim a 5-percent tax credit with respect to the qualified equity investment on each of the first 3 credit allowance dates and a 6-percent tax credit with respect to the qualified equity investment on each of the remaining 4 credit allowance dates. There are no changes proposed to the existing regulation at this time.Written comments should be received on or before September 15, 2014 to be assured of consideration.