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SUBCOMMITTEE
1. Line 24, introduced, after year
insert
or may not be claimed in such taxable year pursuant to
subdivision B 3
SUBCOMMITTEE
2. Line 25, introduced, after liability
insert
or may not be claimed pursuant to subdivision B 3,
SUBCOMMITTEE
3. After line 49, introduced
insert
3. Beginning July 1, 2024, the aggregate amount of credits that
may be claimed by all taxpayers under this section shall not exceed $75 million
per fiscal year. In the event that the amount of credits claimed exceeds $75
million, then the tax credits shall be allocated to taxpayers on a pro rata
basis.