Nev. Rev. Stat. § 231A.0753

Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1

Section 231A.0753 - "Impact qualified active low-income community business" defined

"Impact qualified active low-income community business" means a qualified active low-income community business as that term is defined in section 45D of the Internal Revenue Code of 1986, 26 U.S.C. § 45D, and 26 C.F.R. § 1.45D-1, except that term is limited to those businesses specified in NRS 231A.155.

NRS 231A.0753

Added to NRS by 2023, 3355

Added by 2023, Ch. 517,§2, eff. 7/1/2023.