1. (a) A taxpayer that has donated during the taxable year qualified computer equipment to a service center is entitled to a tax credit as provided in section 8 of this chapter.
2. (b) A taxpayer is not entitled to a credit under this chapter for a donation made in a taxable year beginning after December 31, 2015.
3. (c) This chapter expires January 1, 2018.

As added by P.L.43-1992, SEC.11. Amended by P.L.250-2015, SEC.26.