{"data":{"id":"us-nv/nrs-231a.110","jurisdiction":"us-nv","citation":"NRS 231A.110","heading":"“Qualified active low-income community business” defined.","body":"1. “Qualified active low-income community business” has the meaning ascribed to it in section 45D of the Internal Revenue Code of 1986, 26 U.S.C. § 45D, and 26 C.F.R. § 1.45D-1.\n2. The term is limited to qualified fresh food retailers and those businesses specified in NRS 231A.170.","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#NRS231ASec110","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:34Z","sha256":"87c15b9f6f8d026b83ce1001632767829511bbff170da80ad63d896f56528df6","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-231a.100","next":"us-nv/nrs-231a.120"},"notice":"GroundRules: Original legal text. Not legal advice."}