Maximum aggregate amount allowed

Official textiga.in.govlast amended 2023

Sec. 15. The aggregate amount of tax credits allowed under this chapter may not exceed twenty-five million dollars ($25,000,000) during the period beginning January 1, 2023, and ending December 31, 2027.
As added by P.L.214-2023, SEC.2.

Amendment history

As added by P.L.214-2023, SEC.2.

Source: view the official text

Nearby sections (25 sections)

6-3.1-37.2-3 · "Qualified investment"
6-3.1-37.2-4 · "State tax liability"
6-3.1-37.2-5 · "Taxpayer"
6-3.1-37.2-6 · Credit; amount; assignment
6-3.1-37.2-7 · Credit carryover and carryback
6-3.1-37.2-8 · Application to corporation
6-3.1-37.2-9 · Application evaluation
6-3.1-37.2-10 · Agreement
6-3.1-37.2-11 · Disqualification for substantial reduction in, or…
6-3.1-37.2-12 · Application of credit against taxpayer's taxes
6-3.1-37.2-13 · Claiming of credit and submission of certification
6-3.1-37.2-14 · Pass through entities
6-3.1-37.2-15 · Maximum aggregate amount allowed
6-3.1-37.2-16 · Limitations
6-3.1-37.2-17 · Expiration; carryforward after expiration
6-3.1-38-1 · Applicability
6-3.1-38-2 · "Qualified taxpayer"
6-3.1-38-3 · "State tax liability"
6-3.1-38-4 · Credit for qualified taxpayer; credit amounts
6-3.1-38-5 · Reporting requirements
6-3.1-38-6 · Claiming credit on tax return
6-3.1-38-7 · Maximum amount of credit; approval of claims
6-3.1-38-8 · Credit carryover; carryback or refund of unused credit
6-3.1-38-9 · Rules
6-3.1-38.1-1 · "Pass through entity"

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