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1 Tax Expenditures; Utility Property Tax; Exempt Water and Air Pollution Control Facilities Added. Amend RSA 71-C:2 to read as follows:
71-C:2 Tax Expenditures Specified. Tax expenditures include, but may not be limited to, the community development finance authority investment tax credit as computed in RSA 162-L:10; the economic revitalization zone tax credit as computed in RSA 162-N:6; the research and development tax credit under RSA 77-A:5, XIII; the Coos county job creation tax credit under RSA 77-E:3-c; the education tax credit as computed in RSA 77-G:4; and the weighted apportionment factors under RSA 77-A:3, II(a); and exempt water and air pollution control facilities excluded from the utility property tax under RSA 83-F:1, V(a).
2 Effective Date. This act shall take effect 60 days after its passage.
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1 Tax Expenditures; Utility Property Tax; Exempt Water and Air Pollution Control Facilities Added. Amend RSA 71-C:2 to read as follows:
71-C:2 Tax Expenditures Specified. Tax expenditures include, but may not be limited to, the community development finance authority investment tax credit as computed in RSA 162-L:10; the economic revitalization zone tax credit as computed in RSA 162-N:6; the research and development tax credit under RSA 77-A:5, XIII; the Coos county job creation tax credit under RSA 77-E:3-c; the education tax credit as computed in RSA 77-G:4; the weighted apportionment factors under RSA 77-A:3, II(a); and exempt water and air pollution control facilities excluded from the utility property tax under RSA 83-F:1, V(a).
2 Effective Date. This act shall take effect 60 days after its passage.