Cumulative Cap

The total cumulative value of all the credits authorized pursuant to M.G.L. c. 62, § 6M and M.G.L. c. 63, § 38EE shall not exceed

(a) $3,000,000 in taxable year 2014; (b) $6,000,000 in each of taxable years 2015 through 2018; (c) $8,000,000 in each of taxable years 2019 and 2020; (d) $10,000,000 in each of taxable years 2021 and 2022; and (e) $12,000,000 in each of taxable years 2023 through 2025.