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Virginia Administrative Code
Title 13. Housing
Agency 5. Department of Housing And Community Development
Chapter 112. Enterprise Zone Grant Program Regulation
11/7/2024

13VAC5-112-100. Pass-through entities.

The amount of any credit attributable to a partnership, S corporation, or limited liability company shall be allocated to the individual partners, shareholders, or members, respectively. The credit will be allocated in the manner in which income is allocated for federal income tax purposes.

Statutory Authority

§ 59.1-541 of the Code of Virginia.

Historical Notes

Derived from Virginia Register Volume 23, Issue 12, eff. March 21, 2007.

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