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Department of Taxation
Department of Taxation
Mandate 392

Mandate Information
Mandate Title:
Qualified Equity and Subordinated Debt Investments Tax Credit; Qualified Businesses
Purpose of legislation
Modify the Qualified Equity and Subordinated Debt Investment Tax Credit to allow a tax credit for individuals or corporations for investments in businesses related to advanced computing, advanced materials, advanced manufacturing, agricultural technologies, biotechnology, electronic device technology, energy, environmental technology, medical device technology, nanotechnology, or any similar technology-related field.
Legislation mandating a change Chap 853 (2009)
VAC chapters to be amended
23 vac 10 - 110 : Individual Income Tax
Associated Regulatory Actions No regulatory action has been filed.
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