Allowing certain theatrical production entities to claim a credit against the State income tax for certain costs incurred for certain theatrical productions within the State; making the credit refundable under certain circumstances; requiring the Department of Commerce to administer the credit; and prohibiting the Secretary from issuing tax credit certificates for credit amounts in the aggregate totaling more than $5,000,000 in any fiscal year.
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( 2.5-109 )
( 10-754 )
Last Updated: 7/28/2022 9:28 AM