Entitlement to and amount of credit
Sec. 5. (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
equal to fifteen percent (15%) multiplied by the qualified investment
made by the taxpayer during the taxable year.
As added by P.L.19-1994, SEC.10.
Last modified: May 28, 2006