- Income Tax - Research and Development Credit - Small Business Set-Aside
- Sponsored by
- Delegates Tarlau, Barron, J. Lewis, Angel, Barkley, Chang, Fennell, Frush, Gutierrez, Hayes, Hill, Korman, Lierman, McCray, A. Miller, Moon, Mosby, Patterson, Pena-Melnyk, Rosenberg, Sanchez, Stein, M. Washington, and K. Young
- In the House - Hearing 2/14 at 1:00 p.m.
- Fiscal and Policy Note
Requiring the Department of Commerce to make available 20% of the total amount of research and development tax credits that the Department may approve in a calendar year to small businesses; providing for the use of certain unused credits; providing for the calculation of the credit if more than a certain amount of credits are applied for in a calendar year; applying the Act to all research and development tax credits certified after December 15, 2017; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2018
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Last Updated: 2/3/2020 2:30 PM