Article 13D - TAX CREDITS FOR INDUSTRIAL EXPANSION AND REVITALIZATION, RESEARCH AND DEVELOPMENT PROJECTS, CERTAIN HOUSING DEVELOPMENT PROJECTS, MANAGEMENT INFORMATION SERVICES FACILITIES, INDUSTRIAL FACILITIES PRODUCING COAL-BASED LIQUIDS USED TO PRODUCE SYNTHETIC FUELS, AND AEROSPACE INDUSTRIAL FACILITY INVESTMENTS
- Section 11-13D-1 - Legislative findings and purpose
- Section 11-13D-2 - Definitions
- Section 11-13D-3 - Amount of credit allowed for industrial expansion or revitalization, for eligible research and development projects, and for qualified housing development projects
- Section 11-13D-3a - Application of credit after June 30, 1987
- Section 11-13D-3b - Application of credit after June 30, 1989
- Section 11-13D-3c - Amount of credit allowed and application of credit for qualified investment in a management information services facility
- Section 11-13D-3d - Amount of credit allowed and application of credit for qualified investment in a new industrial facility producing coal-based liquids used to produce synthetic motor fuel or synthetic special fuel
- Section 11-13D-3e - Application of credit after June 30, 1993
- Section 11-13D-3f - Amount of credit allowed and application of credit for qualified investment in an aerospace industrial facility
- Section 11-13D-4 - Eligible investment for industrial expansion or revitalization
- Section 11-13D-5 - Eligible investment for research and development
- Section 11-13D-5a - Eligible investment for qualified housing development project
- Section 11-13D-5b - Qualified investment for a management information services facility
- Section 11-13D-6 - Forfeiture of unused tax credits, redetermination of credit required
- Section 11-13D-7 - Transfer of eligible investment to successors
- Section 11-13D-8 - Prior industrial expansion credit preserved
- Section 11-13D-9 - Severability
- Section 11-13D-10 - Termination of credit, exception for electricity producers, preservation of entitlements