1. (1) An applicant may seek:

   1. (a) a refundable tax credit for generating state tax revenue; or
   2. (b) a non-refundable tax credit for investment in certain life sciences establishments.

2. (2) Eligibility shall be determined by:

   1. (a) statutory requirements; and
   2. (b) the criteria listed in Subsection R357-6-4(3).

KEY: economic development, life sciences, new state revenue

Date of Last Change: August 24, 2021

Notice of Continuation: October 30, 2025

Authorizing, and Implemented or Interpreted Law: 63N-2-801