Tax Credits

Angel Venture Investment Capital Gain Deferral Credit - 32 V.S.A. § 5930v

Purpose: Encourage investment in a Vermont qualified business for working capital to expend on plant equipment, research and development.

Credit Amount: Deferral of Vermont income tax on the capital gain for an investment in a qualified business of up to $200,000 by any one person when the gain is used for capital investment in an eligible business.

Credit Limitation: Investment of up to $200,000 by any one person
                                Deferral on 60% of the capital gain amount

For More Information:
Vermont Department of Taxes
133 State Street
Montpelier, Vermont 05633
Tel: 802-828-2532

Other Tax Credits:
- Affordable Housing
- Angel Venture Capital
- Charitable Housing
- Commercial Film Production
- Income Tax Paid to Another
  State or Canadian Province
- Low Income Child &
  Dependent Care
- Qualified Sale of Mobile
  Home Park
- Vermont Earned Income
  Credit
- Vermont Employment
  Growth Incentive (VEGI)
- Vermont Higher Education
  Investment
- Vermont Seed Capital Fund