The state tax credit provided by this chapter applies only to taxable years beginning on or after January 1, 2024. However, beginning July 1, 2023:

1. (1) eligible applicants may submit applications to the authority for state tax credits for qualified projects; and

2. (2) the authority may evaluate applications and issue eligibility statements;

   under section 7 of this chapter.

As added by P.L.137-2022, SEC.52.