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2021 New Hampshire Revised Statutes
Title V - Taxation
Title 77-G - Education Tax Credit
Section 77-G:4 - Tax Credits.
Universal Citation: NH Rev Stat § 77-G:4 (2021)
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.
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.
Source. 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.
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