Allowing a qualified investor that is a pass-through entity that pays a certain income tax on behalf of its members to receive and allocate in any manner a credit or refund of a credit under the Biotechnology Investment Incentive Tax Credit Program; applying the Act to all taxable years beginning after December 31, 2023; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2024
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Last Updated: 2/16/2024 2:37 PM