§ 25. Regulations, coordination with federal low-income housing credit\nprovisions. 1. The commissioner shall promulgate rules and regulations\nnecessary to administer the provisions of this act.\n 2. The provisions of section 42 of the internal revenue code shall\napply to the credit under this article, provided however, to the extent\nsuch provisions are inconsistent with this article, the provisions of\nthis article shall control.\n 3. The allocation of the credit established by this article may be\nmade without regard to and in a separate manner from any federal\nlow-income housing credit that may be allocated with respect to an\neligible low-income building.\n
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