Tax credit for business investment and jobs expansion; industrial expansion and revitalization; eligible research and development projects; coal loading facilities

# (a)

There shall be allowed as a credit against the tax imposed by this article for the taxable year, the amount determined under articles thirteen-c, thirteen-d and thirteen-e of this chapter relating respectively to:

# (1)

The tax credit for business investment and jobs expansion;

# (2)

The tax credit for industrial expansion and revitalization and eligible research and development projects; and

# (3)

The tax credit for coal loading facilities.

# (b)

The Tax Commissioner shall prescribe such regulations as he deems necessary to carry out the purposes of this section and articles thirteen-c, thirteen-d and thirteen-e of this chapter.

# (c)

This provision shall take effect on July 1, 1987.

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