{"data":{"id":"us-nv/nrs-231a.245","jurisdiction":"us-nv","citation":"NRS 231A.245","heading":"Qualified low-income community investments: Investments from more than one qualified community development entity or impact qualified community development entity; use of certain money for investments.","body":"1. A qualified community development entity or impact qualified community development entity may make a qualified low-income community investment jointly with one or more other qualified community development entities or impact qualified community development entities.\n2. A qualified community development entity or impact qualified community development entity may make a qualified low-income community investment using money attributable to:\n(a) The purchase price of a qualified equity investment or impact qualified equity investment;\n(b) The amount paid to a qualified community development entity or impact qualified community development entity for a qualified equity investment, as defined in 26 U.S.C. § 45D(b), by an entity that receives a tax credit pursuant to 26 U.S.C. § 45D; or\n(c) Any combination of the amounts described in paragraphs (a) and (b).","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#NRS231ASec245","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:34Z","sha256":"51b42331a2a7a48a74eea61bdf443b66e9c848e0f70557ae4c4191505e286e56","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-231a.240","next":"us-nv/nrs-231a.250"},"notice":"GroundRules: Original legal text. Not legal advice."}