New Hampshire Statutes
§ 77-G:4 — Tax Credits
I.The aggregate of tax credits issued by the commissioner of the department of revenue administration to all taxpayers claiming the credit shall not exceed $5,100,000 for a program year.
II.The credit issued to a business organization or business enterprise, or any unused portion thereof, may be carried forward for no more than 5 succeeding years, but shall not exceed $1,000,000 in any given tax year.
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Legislative History
2012, 287:4, eff. June 27, 2012. 2017, 63:9, I, eff. Aug. 1, 2017. 2018, 341:11, eff. July 1, 2018; 357:9, eff. July 1, 2018 at 12:01 a.m.
Nearby Sections
10
§ 77-G:1
Definitions§ 77-G:10
Severability§ 77-G:2
Scholarships§ 77-G:4
Tax Credits§ 77-G:5
Scholarship Organizations§ 77-G:8
Scholarship Stabilization Grant§ 77-G:9
Exceptions