These regulations address the High-Performance Newly Constructed Dwellings Tax Credit. These regulations describe:The application process for obtaining the tax credit, The criteria for qualifying for the tax credit, The application process for obtaining a certification of the dwelling as a highperformance newly constructed dwelling, The criteria for maintaining eligibility for the tax credit, How the tax credit is applied, whether it is transferable and when the tax credit program will terminate, and The effect of other tax credits on how the High-Performance Newly Constructed Dwelling Tax Credit is applied to a dwelling.