(a) In general. — The aggregate annual credit allowance for the current taxable year is an amount equal to the sum of the following: (1) The one-tenth part allowed under section four of this article for qualified investment placed into service or use during a prior taxable year; plus
(a) General. — The qualified investment in property purchased or leased for business expansion is the applicable percentage of the cost of each property purchased or leased for the purpose of business expansion which is placed in service or use in this state by the taxpayer during the taxable year. (b) Applicable percentage. — For […]
(a) In general. The new jobs percentage is based on the number of new jobs created in this state directly attributable to the qualified investment of the taxpayer. (b) When a job is attributable. – An employees position is directly attributable to the qualified investment if: (1) The employees service is performed or his or […]
