The taxes imposed under this chapter shall be reduced by a historic preservation and cultural and entertainment district tax credit allowed under chapter 404A.

2014 amendment to section applies to agreements entered into by an eligible taxpayer on or after July 1, 2014; 2014 Acts, ch 1118, §12

2002 Acts, ch 1003, §4, 5; 2007 Acts, ch 165, §7, 9; 2014 Acts, ch 1118, §11, 12; 2015 Acts, ch 30, §122