HISTORY: Former Section, titled Community development tax credits, had the following history: 2000 Act No. 314, SECTION 2, eff May 30, 2000, applicable to tax years beginning after 2000; 2001 Act No. 89, SECTION 52, eff July 20, 2001; 2019 Act No. 77 (H.4133), SECTIONS 1, 2, eff May 16, 2019; 2021 Act No. 83 (S.436), SECTION 1, eff May 18, 2021. Repealed by 2000 Act No. 314, SECTION 4, as last amended by 2019 Act No. 77, SECTION 3, eff June 30, 2023.