{"data":{"id":"us-vt/32-v.s.a.-5916","jurisdiction":"us-vt","citation":"32 V.S.A. § 5916","heading":"Tax credits","body":"For purposes of section 5825 of this title, no credit shall be available to a resident individual, estate, or trust, for taxes imposed by another state or territory of the United States, the District of Columbia, or a Province of Canada upon an S corporation or the income of an S corporation.","path":["Title 32: Taxation and Finance","Chapter 151: Income Taxes","Subchapter 010A: TAXATION OF S CORPORATIONS"],"source_url":"https://legislature.vermont.gov/statutes/section/32/151/05916","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"e79f6742626b5d7716f6247d99e8392ae06d26c768b098de1b429395058e9117","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-5915","next":"us-vt/32-v.s.a.-5920"},"notice":"GroundRules: Original legal text. Not legal advice."}