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Nev. Rev. Stat. § 231A.110

“Qualified active low-income community business” defined

Nevada · Nevada Revised Statutes Chapter 231A — Nevada New Markets Jobs Act · Status: effective

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Nev. Rev. Stat. § 231A.110, “Qualified active low-income community business” defined, Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2092556
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1. “Qualified active low-income community business” has the meaning ascribed to it in section 45D of the Internal Revenue Code of 1986, 26 U.S.C. § 45D, and 26 C.F.R. § 1.45D-1. 2. The term is limited to qualified fresh food retailers and those businesses specified in NRS 231A.170.