< Section effective January 1, 2011. See, also, section effective until January 1, 2011 in Main volume. >

1. (1) to revitalize capital investment in this State, primarily by encouraging the formation of new businesses and the retention and expansion of existing businesses; and
2. (2) to promote meaningful employment.

It is the purpose of this chapter to establish a program of providing tax incentives for the creation of capital investment in order: