Creates income tax credit for qualified investments in machinery and equipment. Creates income tax credit for qualified investments in machinery and equipment. Requires taxpayer, to claim credit, to use machinery or equipment for at least 36 consecutive months following date on which it is put in service. Limits total amount of credit that may be claimed in biennium and limits amount each taxpayer may claim.
Applies to tax years beginning on or after January 1, 2010, but permits qualified investments purchased on or after July 1, 2009, to be considered qualified investments for 2010 tax year. Sunsets program by prohibiting certification of new qualified investments on or after July 1, 2015] 2014.
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HB 2777 House Committee On Revenue
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