determination, including the amount of the credit available.
(2) The department may return an incomplete application
to the business firm or request additional information,
documents or signatures from the business firm.
(c) Appeals.--Appeals from determinations made under
subsection (b) shall be made through the administrative
provisions of this act, applicable to the particular taxes
against which the business firm or its members, shareholders or
beneficiaries claim the tax credits.
Section 1708-L. Grant of tax credit certificates.
In accordance with section 1709-L(a), the department shall
grant a tax credit certificate to a business firm eligible to
receive a tax credit in accordance with this article. The
certificate may be used against a tax liability owed to the
department by a business firm that provides proof of a
contribution to a pediatric cancer research center in the
taxable year in which the contribution is made. The business
firm may apply the credit against any tax due under Article III,
IV, VI, VII, VIII, IX or XV, excluding any tax withheld by an
employer under Article III.
Section 1709-L. Amount of tax credits.
(a) General rule.--The total aggregate amount of all tax
credits approved shall not exceed $10,000,000 in a fiscal year.
A tax credit may not be approved in excess of $2,500,000 in a
fiscal year for contributions to any one pediatric cancer
research center.
(b) Activities.--No tax credit shall be approved for
activities that are part of a business firm's normal course of
business.
(c) Tax liability.--A tax credit granted for any one taxable
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