# Contributions in Exchange for State or Local Tax Credits; Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Final regulations; correction.
**SUMMARY:**
This document contains a correction to final regulations under section 170 of the Internal Revenue Code (TD 9864) that were published in the *Federal Register* on Thursday, June 13, 2019.
**DATES:**
*Effective date:* These regulations are effective August 12, 2019.
*Applicability date:* June 13, 2019.
**FOR FURTHER INFORMATION CONTACT:**
Mon L. Lam or Richard C. Gano IV at (202) 317-4059 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations (TD 9864) that are the subject of this correction are issued under section 170 of the Internal Revenue Code.
**Need for Correction**
As published, June 13, 2019 (84 FR 27513) the final regulations (TD 9864), contain an error that need to be corrected.
**Correction to Publication**
Accordingly, the final regulations (TD 9864), that are the subject of FR Doc. 2019-12418, are corrected as follows:
On page 27514, in the third column, in the first full paragraph, in the nineteenth line “2019-27 I.R.B.,” is corrected to read “2019-27 I.R.B. 57,”.
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).