R357-6-5. Available Tax Credits


Latest version.
  •   (1) An applicant may seek one of two types of tax credits, drawn from funds expressly set aside by the Legislature:

      (a) a refundable tax credit for generating state tax revenue; or

      (b) a non-refundable tax credit for investment in certain life sciences establishments.

      (2) Eligibility shall be determined by:

      (a) statutory requirements; and

      (b) the criteria listed in R357-6-4(2).