Allowing a credit against the State income tax for specified qualified expenditures at specified wineries and specified vineyards; requiring the Department of Business and Economic Development to administer the tax credit; providing for the maximum amount of tax credits that may be issued by the Department each year; requiring the Department and the Comptroller jointly to adopt specified regulations; applying the tax credit to all taxable years beginning after December 31, 2012; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2013
( 10-733, 1-303 )
Last Updated: 2/3/2020 2:27 PM