Class 7c tax incentive—Commercial Urban Relief Eligibility (CURE)
By Brian Liston
State and Local Taxation,
June 2015
The Class 7c Tax Incentive provides the same tax relief as a Class 7a, 7b or 8 Tax Incentive; however, due to the relaxed requirements to obtain the Incentive, the Class 7c only lasts five years while the Class 7a, 7b or 8 lasts 12 years.
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