Expiration
Sec. 26. (a) This chapter applies to taxable years beginning after
December 31, 2003.
(b) Notwithstanding the other provisions of this chapter, a
taxpayer is not entitled to a credit for a qualified investment made
after December 31, 2007. However, this section may not be
construed to prevent a taxpayer from carrying an unused tax credit
attributable to a qualified investment made before January 1, 2008,
forward to a taxable year beginning after December 31, 2007, in the
manner provided by section 15 of this chapter.
As added by P.L.224-2003, SEC.197. Amended by P.L.81-2004,
SEC.16.
Last modified: May 28, 2006