Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 5916 (2026)

✓ current as of May 2026

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Subchapter 010A : TAXATION OF S CORPORATIONS

(Cite as: 32 V.S.A. § 5916)

§ 5916. Tax credits

For purposes of section 5825 of this title, no credit shall be available to a resident individual, estate, or trust, for taxes imposed by another state or territory of the United States, the District of Columbia, or a Province of Canada upon an S corporation or the income of an S corporation. (Added 1995, No. 169 (Adj. Sess.), § 21, eff. May 15, 1996.)

Notes of Decisions

Cited in 1 case, 1999–1999 · leading case: Tarrant v. Dep't of Taxes, 733 A.2d 733 (Vt. 1999).

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Tarrant v. Dep't of Taxes, 733 A.2d 733 (Vt. 1999). · cites it 10× “The Department contends the court erred by construing the newly enacted 32 V.S.A. § 5916, which explicitly disallows the credit at issue, as an amendment to 32 V.”

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