Allowing a credit against the State income tax for a certain amount of donations to certain qualified permanent endowment funds at certain institutions of higher education; providing for the carryforward of the credit; requiring the Comptroller, on application of a taxpayer, to issue a tax credit certificate; requiring the application to contain certain information; applying the Act to taxable years beginning after December 31, 2017; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2018
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Last Updated: 2/3/2020 2:33 PM