Statute 231a 0753

'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. (Added to NRS by 2023, 3355)