CFR›Title 31›Subtitle A›Part 32 ContainsSection 32.1CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 PART 32—PAYMENTS IN LIEU OF LOW INCOME HOUSING TAX CREDITS Sections 32.1 § 32.1 Timing of disbursements. AuthorityPublic Law 111-5. Previous 31 Part 31—Troubled Asset Relief Program Next 33 Part 33—Waivers for State Innovation