{"data":{"id":"us-nv/nrs-231a.0753","jurisdiction":"us-nv","citation":"NRS 231A.0753","heading":"“Impact qualified active low-income community business” defined.","body":"“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.","path":["TITLE 18 — STATE EXECUTIVE DEPARTMENT","CHAPTER 231A - NEVADA NEW MARKETS JOBS ACT"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-231A.html#NRS231ASec0753","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:34Z","sha256":"2d66de756cd4b7772f2a4e07c9d837fb8cec842b0f19c1c06e86fe1a41fd0ada","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-231a.075","next":"us-nv/nrs-231a.0755"},"notice":"GroundRules: Original legal text. Not legal advice."}