§241-4.8 - High technology business investment tax credit.
§241-4.8 High technology business investment tax credit. (a) The high technology business investment tax credit provided under section 235-110.9 shall be operative for this chapter on July 1, 1999.
(b) For investments made on or after May 1, 2009, this section shall be subject to section 235-109.5. [L 1999, c 178, §26; am L 2009, c 178, §6]
Note
The 2009 amendment applies to investments made, renovation costs incurred, or eligible depreciable tangible property placed in service on or after May 1, 2009. L 2009, c 178, §10.
Revision Note
"July 1, 1999" substituted for "the effective date of this Act".