---
kind: "unit"
title: "31"
title_heading: "Money and Finance: Treasury"
key: "subtA/part32"
level: "part"
label: "Part 32"
heading: "Payments in Lieu of Low Income Housing Tax Credits"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/31/subtA-part32"
sections_count: 1
---

# Part 32 — Payments in Lieu of Low Income Housing Tax Credits

Title 31 C.F.R. — Money and Finance: Treasury › Subtitle A — Office of the Secretary of the Treasury

## Sections

- [§32.1. Timing of disbursements.](/cfr/31/32.1.md)