House Bill 201 makes the angel investment tax credit refundable. Currently, the credit may only be deducted from income tax liability and carried forward up to five years. There is no effective date of this bill, but the provisions apply to taxable years beginning on or after January 1, 2018.
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DO PASS committee report adoptedWed, Feb 7th 2018
DO PASS committee report adoptedFri, Feb 2nd 2018
Sent to House Labor and Economic Development Committee & House Taxation and Revenue CommitteeWed, Jan 24th 2018