{"data":{"id":"us-va/13vac5-112-160","jurisdiction":"us-va","citation":"13VAC5-112-160","heading":"Anti-churning","body":"The following shall not be included in the calculation of permanent full-time positions:\n\n1. An employee for whom a credit under this chapter was previously earned by a related party, as defined by the Internal Revenue Code § 267(b) or a trade or business under common control;\n\n2. A position in which an employee filling that position was previously employed in the same job function in Virginia by a related party, or a trade or business under common control;\n\n3. A job function that was previously performed at a different location in Virginia by an employee of the taxpayer, a related party, or a trade or business under common control;\n\n4. A position that previously qualified for a credit in connection with a different enterprise zone locality on behalf of the taxpayer, a related party, or a trade or business under common control; or\n\n5. A position that was filled in the Commonwealth of Virginia and the trade or business where that position was located was purchased by another taxpayer.","path":["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"],"source_url":"https://law.lis.virginia.gov/admincode/title13/agency5/chapter112/section160/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:51:42Z","sha256":"0bac4c87dfdafb4a418fe97433e120d910eb8247d31d0020a76916cc54a93df4","source_id":"us-va-vac","stale":false,"prev":"us-va/13vac5-112-150","next":"us-va/13vac5-112-170"},"notice":"GroundRules: Original legal text. Not legal advice."}