{"data":{"id":"us-va/17vac10-30-150","jurisdiction":"us-va","citation":"17VAC10-30-150","heading":"Projects begun before 2003","body":"Rehabilitation expenses incurred before January 1,  2003, do not qualify for a rehabilitation tax credit and will not be considered part of the rehabilitation project for which owner seeks tax credits.","path":["Title 17. Libraries And Cultural Resources","Agency 10. Department of Historic Resources","Chapter 30. Historic Rehabilitation Tax Credit"],"source_url":"https://law.lis.virginia.gov/admincode/title17/agency10/chapter30/section150/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:52:15Z","sha256":"bbfeb12a71fa4cbadb40fb71fa4838191f957aec2edcc7c00f4915f884d6857e","source_id":"us-va-vac","stale":false,"prev":"us-va/17vac10-30-140","next":"us-va/17vac10-30-160"},"notice":"GroundRules: Original legal text. Not legal advice."}