{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/59.1-547.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/59.1-547.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/59.1-547.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/59.1-547.html"}],"law_id":57313,"edition_id":1,"section_id":57313,"structure_id":15032,"section_number":"59.1-547","catch_line":"Enterprise zone job creation grants","history":"2005, cc. 863, 884; 2006, c. 668; 2010, c. 328; 2012, c. 445; 2021, Sp. Sess. I, c. 402.","full_text":"A\n\nAs used in this section:\n\t\t\t“Base year” means either of the two calendar years immediately preceding a qualified business firm’s first year of grant eligibility, at the choice of the business firm.\n\t\t\t“Federal minimum wage” means the minimum wage standard as currently defined by the United States Department of Labor in the Fair Labor Standards Act, 29 U.S.C. § 201 et seq. Such definition applies to permanent full-time employees paid on an hourly or wage basis. For those permanent full-time employees filling permanent full-time, salaried positions, the minimum wage is defined as the employee’s annual salary divided by 52 weeks per year divided by 35 hours per week.\n\t\t\t“Full month” means the number of days that a permanent full-time position must be filled in order to count in the calculation of the job creation grant amount. A full month is calculated by dividing the total number of days in the calendar year by 12. A full month for the purpose of calculating job creation grants is equivalent to 30.416666 days.\n\t\t\t“Grant eligible position” means a new permanent full-time position created above the threshold number at an eligible business firm. Positions in retail, personal service or food and beverage service shall not be considered grant eligible positions.\n\t\t\t“Minimum wage” means the federal minimum wage or the Virginia minimum wage, whichever is higher. The Department shall determine whichever is higher for the current calendar year as of December 1 of the prior calendar year, and its determination shall be continuously in effect throughout the calendar year, regardless of changes to the federal minimum wage or the Virginia minimum wage during that year.\n\t\t\t“Permanent full-time position” means a job of indefinite duration at a business firm located within an enterprise zone requiring the employee to report for work within the enterprise zone; and requiring (i) a minimum of 35 hours of an employee’s time per week for the entire normal year of the business firm’s operation, which “normal year” must consist of at least 48 weeks, (ii) a minimum of 35 hours of an employee’s time per week for the portion of the calendar year in which the employee was initially hired for or transferred to the business firm, or (iii) a minimum of 1,680 hours per year. Such position shall not include (i) seasonal, temporary or contract positions, (ii) a position created when a job function is shifted from an existing location in the Commonwealth to a business firm located within an enterprise zone, (iii) any position that previously existed in the Commonwealth, or (iv) positions created by a business that is simultaneously closing facilities in other areas of the Commonwealth.\n\t\t\t“Qualified business firm” means a business firm designated as a qualified business firm by the Department pursuant to § 59.1-542.\n\t\t\t“Report to work” means that the employee filling a permanent full-time position reports to the business’ zone establishment on a regular basis.\n\t\t\t“Subsequent base year” means the base year for calculating the number of grant eligible positions in a second or subsequent five consecutive calendar year grant period. If a second or subsequent five-year grant period is requested within two years after the previous five-year grant period, the subsequent base year will be the last grant year. The calculation of this subsequent base year employment will be determined by the number of permanent full-time positions in the preceding base year, plus the number of threshold positions, plus the number of grant eligible positions in the final year of the previous grant period. If a business firm applies for subsequent five consecutive calendar year grant periods beyond the two years immediately following the completion of the previous five-year grant period, the business firm shall use one of the two preceding calendar years as the subsequent base year, at the choice of the business firm.\n\t\t\t“Threshold number” means an increase of four permanent full-time positions over the number of permanent full-time positions in the base year or subsequent base year.\n\t\t\t“Virginia minimum wage” means the applicable minimum wage as determined pursuant to the Virginia Minimum Wage Act (§ 40.1-28.8 et seq.).B\n\nA business firm shall be eligible to receive enterprise zone job creation grants for any and all years in which the business firm qualifies in the five consecutive calendar years period commencing with the first year of grant eligibility. A business firm may be eligible for subsequent five consecutive calendar year grant periods if it creates new grant eligible positions above the threshold for its subsequent base year.C\n\nThe amount of the grant for which a business firm is eligible shall be calculated as follows:1\n\nEither (i) $800 per year for up to five consecutive years for each grant eligible position that during such year is paid a minimum of 175 percent of the minimum wage and that is provided with health benefits, or (ii) $500 per year for up to five years for each grant eligible position that during such year is paid less than 175 percent of the minimum wage, but at least 150 percent of the minimum wage, and that is provided with health benefits. In areas with an unemployment rate that is one and one-half times or more the state average, or for businesses that are certified under regulations adopted by the Director of the Department of Small Business and Supplier Diversity pursuant to subdivision 8 of § 2.2-1606, the business firm will receive $500 per year for up to five years for each grant eligible position that during such year is paid at least 125 percent of the minimum wage and that is provided with health benefits. Unemployment rates used to determine eligibility for the reduced wage rate threshold shall be based on the most recent annualized unemployment data published by the Virginia Employment Commission. A business firm may receive grants for up to a maximum of 350 grant eligible jobs annually.2\n\nPositions paying less than 150 percent of the minimum wage or that are not provided with health benefits shall not be eligible for enterprise zone job creation grants.D\n\nJob creation grants shall be based on a calendar year. The amount of the grant for which a qualified business firm is eligible with respect to any permanent full-time position that is filled for less than a full calendar year shall be prorated based on the number of full months worked.E\n\nThe amount of the job creation grant for which a qualified business firm is eligible in any year shall not include amounts for grant eligible positions in any year other than the preceding calendar year. Job creation grants shall not be available for any calendar year prior to 2005.F\n\nPermanent full-time positions that have been used to qualify for any other enterprise zone incentive pursuant to the Enterprise Zone Act (former § 59.1-270 et seq.) shall not be eligible for job creation grants and shall not be counted as a part of the minimum threshold of four new positions.G\n\nAny qualified business firm receiving a major business facility job tax credit pursuant to § 58.1-439 shall not be eligible to receive an enterprise zone job creation grant under this section for any job used to qualify for the major business facility job tax credit.","order_by":null,"text":{"0":{"id":209900,"text":"As used in this section:\n\t\t\t“Base year” means either of the two calendar years immediately preceding a qualified business firm’s first year of grant eligibility, at the choice of the business firm.\n\t\t\t“Federal minimum wage” means the minimum wage standard as currently defined by the United States Department of Labor in the Fair Labor Standards Act, 29 U.S.C. § 201 et seq. Such definition applies to permanent full-time employees paid on an hourly or wage basis. For those permanent full-time employees filling permanent full-time, salaried positions, the minimum wage is defined as the employee’s annual salary divided by 52 weeks per year divided by 35 hours per week.\n\t\t\t“Full month” means the number of days that a permanent full-time position must be filled in order to count in the calculation of the job creation grant amount. A full month is calculated by dividing the total number of days in the calendar year by 12. A full month for the purpose of calculating job creation grants is equivalent to 30.416666 days.\n\t\t\t“Grant eligible position” means a new permanent full-time position created above the threshold number at an eligible business firm. Positions in retail, personal service or food and beverage service shall not be considered grant eligible positions.\n\t\t\t“Minimum wage” means the federal minimum wage or the Virginia minimum wage, whichever is higher. The Department shall determine whichever is higher for the current calendar year as of December 1 of the prior calendar year, and its determination shall be continuously in effect throughout the calendar year, regardless of changes to the federal minimum wage or the Virginia minimum wage during that year.\n\t\t\t“Permanent full-time position” means a job of indefinite duration at a business firm located within an enterprise zone requiring the employee to report for work within the enterprise zone; and requiring (i) a minimum of 35 hours of an employee’s time per week for the entire normal year of the business firm’s operation, which “normal year” must consist of at least 48 weeks, (ii) a minimum of 35 hours of an employee’s time per week for the portion of the calendar year in which the employee was initially hired for or transferred to the business firm, or (iii) a minimum of 1,680 hours per year. Such position shall not include (i) seasonal, temporary or contract positions, (ii) a position created when a job function is shifted from an existing location in the Commonwealth to a business firm located within an enterprise zone, (iii) any position that previously existed in the Commonwealth, or (iv) positions created by a business that is simultaneously closing facilities in other areas of the Commonwealth.\n\t\t\t“Qualified business firm” means a business firm designated as a qualified business firm by the Department pursuant to § 59.1-542.\n\t\t\t“Report to work” means that the employee filling a permanent full-time position reports to the business’ zone establishment on a regular basis.\n\t\t\t“Subsequent base year” means the base year for calculating the number of grant eligible positions in a second or subsequent five consecutive calendar year grant period. If a second or subsequent five-year grant period is requested within two years after the previous five-year grant period, the subsequent base year will be the last grant year. The calculation of this subsequent base year employment will be determined by the number of permanent full-time positions in the preceding base year, plus the number of threshold positions, plus the number of grant eligible positions in the final year of the previous grant period. If a business firm applies for subsequent five consecutive calendar year grant periods beyond the two years immediately following the completion of the previous five-year grant period, the business firm shall use one of the two preceding calendar years as the subsequent base year, at the choice of the business firm.\n\t\t\t“Threshold number” means an increase of four permanent full-time positions over the number of permanent full-time positions in the base year or subsequent base year.\n\t\t\t“Virginia minimum wage” means the applicable minimum wage as determined pursuant to the Virginia Minimum Wage Act (§ 40.1-28.8 et seq.).","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":209901,"text":"A business firm shall be eligible to receive enterprise zone job creation grants for any and all years in which the business firm qualifies in the five consecutive calendar years period commencing with the first year of grant eligibility. A business firm may be eligible for subsequent five consecutive calendar year grant periods if it creates new grant eligible positions above the threshold for its subsequent base year.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":209902,"text":"The amount of the grant for which a business firm is eligible shall be calculated as follows:","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"C1"},"3":{"id":209903,"text":"Either (i) $800 per year for up to five consecutive years for each grant eligible position that during such year is paid a minimum of 175 percent of the minimum wage and that is provided with health benefits, or (ii) $500 per year for up to five years for each grant eligible position that during such year is paid less than 175 percent of the minimum wage, but at least 150 percent of the minimum wage, and that is provided with health benefits. In areas with an unemployment rate that is one and one-half times or more the state average, or for businesses that are certified under regulations adopted by the Director of the Department of Small Business and Supplier Diversity pursuant to subdivision 8 of § 2.2-1606, the business firm will receive $500 per year for up to five years for each grant eligible position that during such year is paid at least 125 percent of the minimum wage and that is provided with health benefits. Unemployment rates used to determine eligibility for the reduced wage rate threshold shall be based on the most recent annualized unemployment data published by the Virginia Employment Commission. A business firm may receive grants for up to a maximum of 350 grant eligible jobs annually.","type":"section","prefixes":["C","1"],"prefix":"1","entire_prefix":"C1","prefix_anchor":"C1","level":2,"prior_prefix":"C","next_prefix":"C2"},"4":{"id":209904,"text":"Positions paying less than 150 percent of the minimum wage or that are not provided with health benefits shall not be eligible for enterprise zone job creation grants.","type":"section","prefixes":["C","2"],"prefix":"2","entire_prefix":"C2","prefix_anchor":"C2","level":2,"prior_prefix":"C1","next_prefix":"D"},"5":{"id":209905,"text":"Job creation grants shall be based on a calendar year. The amount of the grant for which a qualified business firm is eligible with respect to any permanent full-time position that is filled for less than a full calendar year shall be prorated based on the number of full months worked.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C2","next_prefix":"E"},"6":{"id":209906,"text":"The amount of the job creation grant for which a qualified business firm is eligible in any year shall not include amounts for grant eligible positions in any year other than the preceding calendar year. Job creation grants shall not be available for any calendar year prior to 2005.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"7":{"id":209907,"text":"Permanent full-time positions that have been used to qualify for any other enterprise zone incentive pursuant to the Enterprise Zone Act (former § 59.1-270 et seq.) shall not be eligible for job creation grants and shall not be counted as a part of the minimum threshold of four new positions.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"G"},"8":{"id":209908,"text":"Any qualified business firm receiving a major business facility job tax credit pursuant to § 58.1-439 shall not be eligible to receive an enterprise zone job creation grant under this section for any job used to qualify for the major business facility job tax credit.","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F"}},"ancestry":[{"id":15032,"edition_id":1,"name":"Enterprise Zone Grant Program","identifier":"49","label":"chapter","depth":2,"order_by":1,"parent_id":12809,"metadata":{},"date_created":"2026-06-26 03:51:38","date_modified":"2026-06-26 03:51:38","permalink":{"id":262545,"object_type":"structure","relational_id":15032,"identifier":"49","token":"59.1\/49","url":"\/59.1\/49\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12809,"edition_id":1,"name":"Trade and Commerce","identifier":"59.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:54","date_modified":"2026-06-26 03:43:54","permalink":{"id":259521,"object_type":"structure","relational_id":12809,"identifier":"59.1","token":"59.1","url":"\/59.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":85120,"structure_id":15032,"section_number":"59.1-538","catch_line":"Short title","url":"\/59.1-538\/","token":"59.1\/49\/59.1-538","metadata":false},{"id":83451,"structure_id":15032,"section_number":"59.1-539","catch_line":"Definitions","url":"\/59.1-539\/","token":"59.1\/49\/59.1-539","metadata":false},{"id":75850,"structure_id":15032,"section_number":"59.1-540","catch_line":"Administration","url":"\/59.1-540\/","token":"59.1\/49\/59.1-540","metadata":false},{"id":78883,"structure_id":15032,"section_number":"59.1-541","catch_line":"Rules and regulations","url":"\/59.1-541\/","token":"59.1\/49\/59.1-541","metadata":false},{"id":59075,"structure_id":15032,"section_number":"59.1-542","catch_line":"Enterprise zone designation","url":"\/59.1-542\/","token":"59.1\/49\/59.1-542","metadata":false},{"id":78862,"structure_id":15032,"section_number":"59.1-542.1","catch_line":"Local incentives; motor sports facilities","url":"\/59.1-542.1\/","token":"59.1\/49\/59.1-542.1","metadata":false},{"id":71306,"structure_id":15032,"section_number":"59.1-543","catch_line":"Local incentives","url":"\/59.1-543\/","token":"59.1\/49\/59.1-543","metadata":false},{"id":73104,"structure_id":15032,"section_number":"59.1-544","catch_line":"Amendment of enterprise zones; redesignation of certain joint enterprise zones","url":"\/59.1-544\/","token":"59.1\/49\/59.1-544","metadata":false},{"id":68273,"structure_id":15032,"section_number":"59.1-545","catch_line":"Application review","url":"\/59.1-545\/","token":"59.1\/49\/59.1-545","metadata":false},{"id":61555,"structure_id":15032,"section_number":"59.1-546","catch_line":"Review and termination of enterprise zones","url":"\/59.1-546\/","token":"59.1\/49\/59.1-546","metadata":false},{"id":57313,"structure_id":15032,"section_number":"59.1-547","catch_line":"Enterprise zone job creation grants","url":"\/59.1-547\/","token":"59.1\/49\/59.1-547","metadata":false},{"id":70661,"structure_id":15032,"section_number":"59.1-548","catch_line":"Enterprise zone real property investment grants","url":"\/59.1-548\/","token":"59.1\/49\/59.1-548","metadata":false},{"id":83391,"structure_id":15032,"section_number":"59.1-549","catch_line":"Policies and procedures for allocation of enterprise zone incentive grants","url":"\/59.1-549\/","token":"59.1\/49\/59.1-549","metadata":false}],"previous_section":{"id":61555,"structure_id":15032,"section_number":"59.1-546","catch_line":"Review and termination of enterprise zones","url":"\/59.1-546\/","token":"59.1\/49\/59.1-546","metadata":false},"next_section":{"id":70661,"structure_id":15032,"section_number":"59.1-548","catch_line":"Enterprise zone real property investment grants","url":"\/59.1-548\/","token":"59.1\/49\/59.1-548","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/59.1-547\/","history_text":"

This law was first created in 2005. The record of its establishment is cataloged in chapters 863<\/a> and 884<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 3 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 2006, chapter 668<\/a>; in 2010, chapter 328<\/a>; in 2012, chapter 445<\/a>.<\/p>","references":[{"id":62311,"section_number":"58.1-439","catch_line":"Major business facility job tax credit","order_by":null,"url":"\/58.1-439\/"},{"id":83391,"section_number":"59.1-549","catch_line":"Policies and procedures for allocation of enterprise zone incentive grants","order_by":null,"url":"\/59.1-549\/"}],"refers_to":[{"id":64046,"section_number":"2.2-1606","catch_line":"Powers of Director","order_by":null,"url":"\/2.2-1606\/"},{"id":74676,"section_number":"40.1-28.8","catch_line":"Short title","order_by":null,"url":"\/40.1-28.8\/"},{"id":62311,"section_number":"58.1-439","catch_line":"Major business facility job tax credit","order_by":null,"url":"\/58.1-439\/"},{"id":80172,"section_number":"59.1-270","catch_line":"Expired","order_by":null,"url":"\/59.1-270\/"},{"id":59075,"section_number":"59.1-542","catch_line":"Enterprise zone designation","order_by":null,"url":"\/59.1-542\/"}],"permalink":{"id":262587,"object_type":"law","relational_id":57313,"identifier":"59.1-547","token":"59.1\/49\/59.1-547","url":"\/59.1-547\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/59.1-547\/","token":"59.1\/49\/59.1-547","dublin_core":{"Title":"Enterprise zone job creation grants","Type":"Text","Format":"text\/html","Identifier":"\u00a7 59.1-547","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> As used in this section:\n\t\t\t“Base year” means either of the two calendar years immediately preceding a qualified business firm<\/span>’s first year of grant eligibility, at the choice of the business firm.\n\t\t\t“Federal minimum wage<\/span>” means the minimum wage standard as currently defined by the United States Department<\/span> of Labor in the Fair Labor Standards Act, 29 U.S.C. § 201 et seq. Such definition applies to permanent full-time employees paid on an hourly or wage basis. For those permanent full-time employees filling permanent full-time, salaried positions, the minimum wage is defined as the employee’s annual salary divided by 52 weeks per year divided by 35 hours per week.\n\t\t\t“Full month<\/span>” means the number of days that a permanent full-time position<\/span> must be filled in order<\/span> to count in the calculation of the job creation grant amount. A full month<\/span> is calculated by dividing the total number of days in the calendar year by 12. A full month<\/span> for the purpose of calculating job creation grants is equivalent to 30.416666 days.\n\t\t\t“Grant eligible position<\/span>” means a new permanent full-time position<\/span> created above the threshold number<\/span> at an eligible business firm. Positions in retail, personal service or food and beverage service shall not be considered grant eligible positions<\/span>.\n\t\t\t“Minimum wage” means the federal minimum wage<\/span> or the Virginia minimum wage<\/span>, whichever is higher. The Department<\/span> shall determine whichever is higher for the current calendar year as of December 1 of the prior calendar year, and its determination shall be continuously in effect throughout the calendar year, regardless of changes to the federal minimum wage<\/span> or the Virginia minimum wage<\/span> during that year.\n\t\t\t“Permanent full-time position<\/span>” means a job of indefinite duration at a business firm located within an enterprise zone<\/span> requiring the employee to report for work within the enterprise zone<\/span>; and requiring (i) a minimum of 35 hours of an employee’s time per week for the entire normal year<\/span> of the business firm’s operation, which “normal year<\/span>” must consist of at least 48 weeks, (ii) a minimum of 35 hours of an employee’s time per week for the portion of the calendar year in which the employee was initially hired for or transferred to the business firm, or (iii) a minimum of 1,680 hours per year. Such position shall not include (i) seasonal, temporary or contract<\/span> positions, (ii) a position created when a job function is shifted from an existing location in the Commonwealth to a business firm located within an enterprise zone<\/span>, (iii) any position that previously existed in the Commonwealth, or (iv) positions created by a business that is simultaneously closing facilities in other areas of the Commonwealth.\n\t\t\t“Qualified business firm<\/span>” means a business firm designated as a qualified business firm<\/span> by the Department<\/span> pursuant to § 59.1-542<\/a>.\n\t\t\t“Report to work<\/span>” means that the employee filling a permanent full-time position<\/span> reports to the business’ zone establishment on a regular basis.\n\t\t\t“Subsequent base year<\/span>” means the base year for calculating the number of grant eligible positions<\/span> in a second or subsequent five consecutive calendar year grant period. If a second or subsequent five-year grant period is requested within two years after the previous five-year grant period, the subsequent base year<\/span> will be the last grant year. The calculation of this subsequent base year<\/span> employment will be determined by the number of permanent full-time positions<\/span> in the preceding base year, plus the number of threshold positions, plus the number of grant eligible positions<\/span> in the final year of the previous grant period. If a business firm applies for subsequent five consecutive calendar year grant periods beyond the two years immediately following the completion of the previous five-year grant period, the business firm shall use one of the two preceding calendar years as the subsequent base year<\/span>, at the choice of the business firm.\n\t\t\t“Threshold number<\/span>” means an increase of four permanent full-time positions<\/span> over the number of permanent full-time positions<\/span> in the base year or subsequent base year<\/span>.\n\t\t\t“Virginia minimum wage<\/span>” means the applicable minimum wage as determined pursuant to the Virginia Minimum Wage<\/span> Act (§ 40.1-28.8<\/a> et seq.). <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A business firm shall be eligible to receive enterprise zone<\/span> job creation grants for any and all years in which the business firm qualifies in the five consecutive calendar years period commencing with the first year of grant eligibility. A business firm may be eligible for subsequent five consecutive calendar year grant periods if it creates new grant eligible positions<\/span> above the threshold for its subsequent base year<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The amount of the grant for which a business firm is eligible shall be calculated as follows: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Either (i) $800 per year for up to five consecutive years for each grant eligible position<\/span> that during such year is paid a minimum of 175 percent of the minimum wage and that is provided with health benefits, or (ii) $500 per year for up to five years for each grant eligible position<\/span> that during such year is paid less than 175 percent of the minimum wage, but at least 150 percent of the minimum wage, and that is provided with health benefits. In areas with an unemployment rate that is one and one-half times or more the state average, or for businesses that are certified under regulations adopted by the Director of the Department<\/span> of Small Business and Supplier Diversity pursuant to subdivision 8 of § 2.2-1606<\/a>, the business firm will receive $500 per year for up to five years for each grant eligible position<\/span> that during such year is paid at least 125 percent of the minimum wage and that is provided with health benefits. Unemployment rates used to determine eligibility for the reduced wage rate threshold shall be based on the most recent annualized unemployment data published by the Virginia Employment Commission. A business firm may receive grants for up to a maximum of 350 grant eligible jobs annually. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Positions paying less than 150 percent of the minimum wage or that are not provided with health benefits shall not be eligible for enterprise zone<\/span> job creation grants. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Job creation grants shall be based on a calendar year. The amount of the grant for which a qualified business firm<\/span> is eligible with respect to any permanent full-time position<\/span> that is filled for less than a full calendar year shall be prorated based on the number of full months<\/span> worked. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> The amount of the job creation grant for which a qualified business firm<\/span> is eligible in any year shall not include amounts for grant eligible positions<\/span> in any year other than the preceding calendar year. Job creation grants shall not be available for any calendar year prior to 2005. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> Permanent full-time positions<\/span> that have been used to qualify for any other enterprise zone<\/span> incentive pursuant to the Enterprise Zone<\/span> Act (former § 59.1-270<\/a> et seq.) shall not be eligible for job creation grants and shall not be counted as a part of the minimum threshold of four new positions. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

G.<\/span> Any qualified business firm<\/span> receiving a major business facility job tax credit pursuant to § 58.1-439<\/a> shall not be eligible to receive an enterprise zone<\/span> job creation grant under this section for any job used to qualify for the major business facility job tax credit. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nENTERPRISE ZONE JOB CREATION GRANTS (\u00a7 59.1-547)\n\nA. As used in this section:\n\t\t\t“Base year” means either of the two calendar years immediately\npreceding a qualified business firm’s first year of grant eligibility, at\nthe choice of the business firm.\n\t\t\t“Federal minimum wage” means the minimum wage standard as\ncurrently defined by the United States Department of Labor in the Fair Labor\nStandards Act, 29 U.S.C. § 201 et seq. Such definition applies to permanent\nfull-time employees paid on an hourly or wage basis. For those permanent\nfull-time employees filling permanent full-time, salaried positions, the minimum\nwage is defined as the employee’s annual salary divided by 52 weeks per\nyear divided by 35 hours per week.\n\t\t\t“Full month” means the number of days that a permanent full-time\nposition must be filled in order to count in the calculation of the job creation\ngrant amount. A full month is calculated by dividing the total number of days in\nthe calendar year by 12. A full month for the purpose of calculating job\ncreation grants is equivalent to 30.416666 days.\n\t\t\t“Grant eligible position” means a new permanent full-time\nposition created above the threshold number at an eligible business firm.\nPositions in retail, personal service or food and beverage service shall not be\nconsidered grant eligible positions.\n\t\t\t“Minimum wage” means the federal minimum wage or the Virginia\nminimum wage, whichever is higher. The Department shall determine whichever is\nhigher for the current calendar year as of December 1 of the prior calendar\nyear, and its determination shall be continuously in effect throughout the\ncalendar year, regardless of changes to the federal minimum wage or the Virginia\nminimum wage during that year.\n\t\t\t“Permanent full-time position” means a job of indefinite duration\nat a business firm located within an enterprise zone requiring the employee to\nreport for work within the enterprise zone; and requiring (i) a minimum of 35\nhours of an employee’s time per week for the entire normal year of the\nbusiness firm’s operation, which “normal year” must consist of\nat least 48 weeks, (ii) a minimum of 35 hours of an employee’s time per\nweek for the portion of the calendar year in which the employee was initially\nhired for or transferred to the business firm, or (iii) a minimum of 1,680 hours\nper year. Such position shall not include (i) seasonal, temporary or contract\npositions, (ii) a position created when a job function is shifted from an\nexisting location in the Commonwealth to a business firm located within an\nenterprise zone, (iii) any position that previously existed in the Commonwealth,\nor (iv) positions created by a business that is simultaneously closing\nfacilities in other areas of the Commonwealth.\n\t\t\t“Qualified business firm” means a business firm designated as a\nqualified business firm by the Department pursuant to § 59.1-542.\n\t\t\t“Report to work” means that the employee filling a permanent\nfull-time position reports to the business’ zone establishment on a\nregular basis.\n\t\t\t“Subsequent base year” means the base year for calculating the\nnumber of grant eligible positions in a second or subsequent five consecutive\ncalendar year grant period. If a second or subsequent five-year grant period is\nrequested within two years after the previous five-year grant period, the\nsubsequent base year will be the last grant year. The calculation of this\nsubsequent base year employment will be determined by the number of permanent\nfull-time positions in the preceding base year, plus the number of threshold\npositions, plus the number of grant eligible positions in the final year of the\nprevious grant period. If a business firm applies for subsequent five\nconsecutive calendar year grant periods beyond the two years immediately\nfollowing the completion of the previous five-year grant period, the business\nfirm shall use one of the two preceding calendar years as the subsequent base\nyear, at the choice of the business firm.\n\t\t\t“Threshold number” means an increase of four permanent full-time\npositions over the number of permanent full-time positions in the base year or\nsubsequent base year.\n\t\t\t“Virginia minimum wage” means the applicable minimum wage as\ndetermined pursuant to the Virginia Minimum Wage Act (§ 40.1-28.8 et seq.).\n\nB. A business firm shall be eligible to receive enterprise zone job creation\ngrants for any and all years in which the business firm qualifies in the five\nconsecutive calendar years period commencing with the first year of grant\neligibility. A business firm may be eligible for subsequent five consecutive\ncalendar year grant periods if it creates new grant eligible positions above the\nthreshold for its subsequent base year.\n\nC. The amount of the grant for which a business firm is eligible shall be\ncalculated as follows:\n\n 1. Either (i) $800 per year for up to five consecutive years for each grant\n eligible position that during such year is paid a minimum of 175 percent of\n the minimum wage and that is provided with health benefits, or (ii) $500 per\n year for up to five years for each grant eligible position that during such\n year is paid less than 175 percent of the minimum wage, but at least 150\n percent of the minimum wage, and that is provided with health benefits. In\n areas with an unemployment rate that is one and one-half times or more the\n state average, or for businesses that are certified under regulations adopted\n by the Director of the Department of Small Business and Supplier Diversity\n pursuant to subdivision 8 of § 2.2-1606, the business firm will receive\n $500 per year for up to five years for each grant eligible position that\n during such year is paid at least 125 percent of the minimum wage and that is\n provided with health benefits. Unemployment rates used to determine\n eligibility for the reduced wage rate threshold shall be based on the most\n recent annualized unemployment data published by the Virginia Employment\n Commission. A business firm may receive grants for up to a maximum of 350\n grant eligible jobs annually.\n\n 2. Positions paying less than 150 percent of the minimum wage or that are not\n provided with health benefits shall not be eligible for enterprise zone job\n creation grants.\n\nD. Job creation grants shall be based on a calendar year. The amount of the\ngrant for which a qualified business firm is eligible with respect to any\npermanent full-time position that is filled for less than a full calendar year\nshall be prorated based on the number of full months worked.\n\nE. The amount of the job creation grant for which a qualified business firm is\neligible in any year shall not include amounts for grant eligible positions in\nany year other than the preceding calendar year. Job creation grants shall not\nbe available for any calendar year prior to 2005.\n\nF. Permanent full-time positions that have been used to qualify for any other\nenterprise zone incentive pursuant to the Enterprise Zone Act (former §\n59.1-270 et seq.) shall not be eligible for job creation grants and shall not be\ncounted as a part of the minimum threshold of four new positions.\n\nG. Any qualified business firm receiving a major business facility job tax\ncredit pursuant to § 58.1-439 shall not be eligible to receive an\nenterprise zone job creation grant under this section for any job used to\nqualify for the major business facility job tax credit.\n\nHISTORY: 2005, cc. 863, 884; 2006, c. 668; 2010, c. 328; 2012, c. 445; 2021, Sp.\nSess. I, c. 402.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}