Limitations on the Amount of Credit
A taxpayer investor may be allowed a credit in connection with up to $125,000 of qualifying investments per qualifying business per year, and up to $250,000 in cumulative qualifying investments for each qualifying business. In any one taxable year, the total amount of all tax credits available to the taxpayer investor making qualified investments under 830 CMR 62.6.5(7) shall not exceed $50,000.