(2) six years from the start date.
(f) Availability.--A manufacturing tax credit shall be made
available by the department on a first-come, first-served basis.
(g) Limitation.--The following shall apply:
(1) For [each] the fiscal year beginning [after June 30,
2017,] July 1, 2017, and ending June 30, 2018, $4,000,000 in
manufacturing tax credits shall be made available to the
department and may be awarded by the department in accordance
with this part. [In any fiscal year, the department may
reissue, assign or award prior fiscal year manufacturing tax
credits which have been recaptured under section 1808-G(a) or
(b) and may award prior fiscal year manufacturing tax credits
not previously issued.]
(2) For each fiscal year beginning after June 30, 2018,
the following shall apply:
(i) Ten million five hundred thousand dollars in
manufacturing tax credits shall be made available to the
department and may be awarded by the department in
accordance with this part. In any fiscal year, the
department may reissue, assign or award prior fiscal year
manufacturing tax credits which have been recaptured
under section 1808-G(a) or (b) and may award prior fiscal
year manufacturing tax credits not previously issued.
(ii) No less than $2,500,000 of the tax credits
authorized under this part shall be restricted to
taxpayers that are diverse and disadvantaged businesses
or are claiming a credit for new jobs created in an
economically distressed municipality. For taxpayers
comprised of a group of entities to meet the requirements
of this paragraph, a majority of the increase in the
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