Nonprofits may be allowed net interest deduction.
| Position | FTB |
California provides special tax incentives to encourage investment in Enterprise Zones specific areas within the state targeted for economic revitalization. One of these deduction available to banks and other lenders that make a qualified loan to a qualified debtor. A qualified transaction is a loan made to a debtor that is engaged in a "trade or business" in an Enterprise Zone. "Trade or business" is...
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