{"data":{"id":"us-va/13vac5-112-310","jurisdiction":"us-va","citation":"13VAC5-112-310","heading":"Anti-churning","body":"No grant shall be allowed for any permanent full-time position:\n\n1. That a grant 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. Where 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. 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. That previously qualified for a grant 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. 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 IV. Procedures for Qualifying for Enterprise Zone Job Creation Grants"],"source_url":"https://law.lis.virginia.gov/admincode/title13/agency5/chapter112/section310/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:51:42Z","sha256":"b08fc55d542421a5d99b7646b4ec4b3f4245c714340549cf8d6494a7834d8b77","source_id":"us-va-vac","stale":false,"prev":"us-va/13vac5-112-300","next":"us-va/13vac5-112-320"},"notice":"GroundRules: Original legal text. Not legal advice."}