§ 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 regional career and technical education center tax credit pursuant to RSA 188-E:9-a; and the exemption for qualified regenerative manufacturing companies allowed under RSA 77-A:1, I and RSA 77-E:1, III.

Legislative History

2014, 28:1, eff. May 23, 2014. 2018, 157:8, eff. July 29, 2018. 2021, 24:4, eff. May 6, 2021; 91:295, eff. July 1, 2021.