§ 59.1-270. Expired
Expired.
§ 59.1-272. Repealed
Repealed by Acts 2005, cc. 863 and 884, cl. 2.
§ 59.1-279. Eligibility
A. Any business firm may be designated a “qualified business firm” for purposes of this chapter if: 1. (i) It establishes within an enterprise zone a trade or business not previously conducted in the Commonwealth by such taxpayer and (ii) 25 percent or more of the employees employed at the business firm’s establishment or establishments […]
§ 59.1-279.1. Repealed
Repealed by Acts 2005, cc. 863 and 884, cl. 2.
§ 59.1-280. Enterprise zone business tax credit
A. As used in this section: “Business tax credit” means a credit against any tax due under Articles 2 (§ 58.1-320 et seq.) and 10 (§ 58.1-400 et seq.) of Chapter 3, Chapter 12 (§ 58.1-1200 et seq.), Article 1 (§ 58.1-2500 et seq.) of Chapter 25, or Article 2 (§ 58.1-2620 et seq.) of […]
§ 59.1-280.1. Enterprise zone real property investment tax credit
A. As used in this section: “Large qualified zone resident” means a qualified zone resident making qualified zone investments in excess of $100 million when such qualified zone investments result in the creation of at least 200 permanent full-time positions. “Permanent full-time position” means a job of an indefinite duration at a business firm located […]
§ 59.1-280.2. Repealed
Repealed by Acts 2005, cc. 863 and 884, cl. 2.
§ 59.1-281. Repealed
Repealed by Acts 1983, c. 572.
§ 59.1-282. Repealed
Repealed by Acts 2005, cc. 863 and 884, cl. 2.
§ 59.1-282.1. Repealed
Repealed by Acts 2009, cc. 207 and 271, cl. 3.
§ 59.1-282.3. Repealed
Repealed by Acts 2005, cc. 863 and 884, cl. 2.
§ 59.1-284.01. Expiration of chapter; exceptions
A. All provisions of this chapter except §§ 59.1-279, 59.1-280, 59.1-280.1, 59.1-282.1, 59.1-282.2 and this section shall expire on July 1, 2005, unless extended by an act of the General Assembly. B. All enterprise zones designated pursuant to §§ 59.1-274, 59.1-274.1, and 59.1-274.2 as those were in effect prior to July 1, 2005 shall continue […]