Version a
Entitlement of credit
Note: This version of section effective until 1-1-2006. See also
following version of this section, effective 1-1-2006.
Sec. 9. (a) A taxpayer is entitled to a credit against the taxpayer's
state tax liability for a taxable year if the taxpayer makes a qualified
investment in that taxable year.
(b) The amount of the credit to which a taxpayer is entitled is the
percentage determined under section 12 of this chapter multiplied by
the amount of the qualified investment made by the taxpayer during
the taxable year.
As added by P.L.81-2004, SEC.22.
Last modified: May 28, 2006