GroundRules
13VAC5-112-170: Pass through entities
Where this section sits in the code
- Title 13. Housing
- Agency 5. Department of Housing And Community Development
- Chapter 112. Enterprise Zone Grant Program Regulation
- Part III. Procedures for Qualifying for Zone Real Property Investment Tax Credit
The amount of any credit attributable to a partnership, S corporation, or limited liability company shall be allocated to the individual partners, shareholders, or members, respectively. The credit will be allocated in the manner in which income is allocated for federal income tax purposes.
Collected 2026-09-14T04:51:42Z. Source file · JSON