Note: This version of section effective until 1-1-2018. See also following repeal of this section, effective 1-1-2018.
- (b) Notwithstanding the other provisions of this chapter, the corporation may not approve a credit for a qualified investment made after December 31, 2020. However, this section may not be construed to prevent a taxpayer from carrying an unused tax credit attributable to a qualified investment made before January 1, 2021, forward to a taxable year beginning after December 31, 2020, in the manner provided by section 15 of this chapter.
Sec. 26. (a) This chapter applies to taxable years beginning after December 31, 2003.
As added by P.L.224-2003, SEC.197. Amended by P.L.81-2004, SEC.16; P.L.137-2006, SEC.7; P.L.182-2009(ss), SEC.202; P.L.137-2012, SEC.61; P.L.250-2015, SEC.35.