"Angel Investor" Tax Credit
For tax years beginning on or after January 1, 2017, an "angel investor" may claim a Hall Income Tax credit equal to thirty-three percent (33%) of the value of an investment in an innovative small business or fifty percent (50%) if investing in a Tier 4 county. The credit is limited to $50,000 per “angel investor” in any tax year. Any unused credit can be carried forward for five years.
- How does someone apply for the Angel Investor Credit?
- What is the definition of “angel investor” for Hall income tax purposes?
- What happens to the Tennessee Angel Investor Tax Credits if an angel investor’s Hall income tax liability is less than the credit?
- How does an angel investor claim the Tennessee Angel Investor Tax Credit?
- What is the Tennessee Angel Investor Tax Credit and how much is it?
- Does Tennessee have any Hall income tax credits?