Entitlement to credit; amount
Sec. 6. (a) Subject to the provisions of this chapter, 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 year.
(b) The amount of the credit to which a taxpayer is entitled is the
qualified investment made by the taxpayer during the taxable year
multiplied by fourteen percent (14%).
As added by P.L.291-2001, SEC.177.
Last modified: May 28, 2006