Amount of Credit
In general, the credit shall be equal to 50% of the total qualified investment made by the taxpayer for the taxable year. No credit shall be allowed to a taxpayer that makes a qualified investment of less than $1,000.
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In general, the credit shall be equal to 50% of the total qualified investment made by the taxpayer for the taxable year. No credit shall be allowed to a taxpayer that makes a qualified investment of less than $1,000.