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.