N.H. Admin. Code § Rev 2406.02

Current through Register No. 45, November 7, 2024

Section Rev 2406.02 - Credits Allowed Against the Business Profits Tax

The following credits may be allowed against the business enterprise tax:

(a) A community development finance authority investment tax credit, pursuant to RSA 162-L:10;

(b) An economic revitalization zone credit, pursuant to RSA 162-N:6; and

(c) The unused portion of the research and development credit, pursuant to RSA 162-P:1.

N.H. Admin. Code § Rev 2406.02

INTERIM #5708, eff 9-23-93, EXPIRED: 1-21-94; ss by #5774, eff 1-21-94; rpld by #7178, eff 12-23-99

New. #9065, eff 1-10-08 (from Rev 2406.01 )

Amended by Volume XXXVI Number 06, Filed February 11, 2016, Proposed by #11032, Effective 1/29/2016, Expires 1/29/2026.