“Impact qualified active low-income community business” defined.

Nev. Rev. Stat. § 231A.0753
in effect
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“Impact qualified active low-income community business” means a qualified active low-income community business as that term is defined in section 45D of the Internal Revenue Code of 1986, 26 U.S.C. § 45D, and 26 C.F.R. § 1.45D-1, except that term is limited to those businesses specified in NRS 231A.155.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-231A.htmlFetched: 10/4/2026

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