{"data":{"id":"us-nv/nrs-360.863","jurisdiction":"us-nv","citation":"NRS 360.863","heading":"“Federal low-income housing tax credit” defined.","body":"“Federal low-income housing tax credit” means the credit or reduction in liability for federal income taxes that is awarded pursuant to 26 U.S.C. § 42.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 360 - GENERAL PROVISIONS","TRANSFERABLE TAX CREDITS FOR AFFORDABLE HOUSING"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-360.html#NRS360Sec863","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"467f080e9232e68101ef59119df8312972f8509eb1ccc0a3f9c82ccfbfc91696","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-360.862","next":"us-nv/nrs-360.864"},"notice":"GroundRules: Original legal text. Not legal advice."}