2014 Virginia Code
Title 36 - Housing
§ 36-55.63. Low-income housing credit
The Board of Housing and Community Development shall, consistent with the provisions, terms, and conditions set forth under ยง 58.1-435, issue regulations establishing the amount of the credit allowable for the low-income housing credit provided under such section, the taxable year or years in which such credit may be taken by the taxpayer, and the terms and conditions for qualifying for such credit. However, the Board shall not approve any low-income housing credits after June 30, 2010.
The Department of Housing and Community Development shall administer the approval of low-income housing credits.
1989, c. 280; 1990, c. 830; 1992, cc. 325, 347, 754; 1994, c. 611; 1996, cc. 580, 826; 2001, cc. 293, 299; 2007, c. 778; 2010, cc. 520, 608.
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