Article 13Q - ECONOMIC OPPORTUNITY TAX CREDIT
- Section 11-13Q-1 - Short title
- Section 11-13Q-2 - Legislative finding and purpose
- Section 11-13Q-3 - Definitions
- Section 11-13Q-4 - Amount of credit allowed
- Section 11-13Q-5 - Credit allowed for locating corporate headquarters in this state
- Section 11-13Q-6 - Credit allowable for certified projects
- Section 11-13Q-7 - Application of annual credit allowance
- Section 11-13Q-8 - Qualified investment
- Section 11-13Q-9 - New jobs percentage
- Section 11-13Q-10 - Credit for small business
- Section 11-13Q-10a - Credit allowed for specified high technology manufacturers
- Section 11-13Q-11 - Forfeiture of unused tax credits; redetermination of credit allowed
- Section 11-13Q-12 - Recapture of credit; recapture tax imposed
- Section 11-13Q-13 - Transfer of qualified investment to successors
- Section 11-13Q-14 - Identification of investment credit property
- Section 11-13Q-15 - Failure to keep records of investment credit property
- Section 11-13Q-16 - Interpretation and construction
- Section 11-13Q-17 - Severability
- Section 11-13Q-18 - Burden of proof; application required; failure to make timely application
- Section 11-13Q-19 - Business eligible for credit entitlements
- Section 11-13Q-20 - Tax credit review and accountability
- Section 11-13Q-21 - Effective date; election; notice of claim or election under transition rules
- Section 11-13Q-22 - Credit available for taxpayers which do not satisfy the new jobs percentage requirement