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Introduced Senate Bill (S)

DIGEST

Venture capital tax credit. Provides that "state tax liability", for purposes of the venture capital investment tax credit, includes insurance premiums retaliatory taxes. Provides that a venture capital investment tax credit is assignable. Venture capital tax credit. Provides that "state tax liability", for purposes of the venture capital investment tax credit, includes insurance premiums retaliatory taxes. Provides that a venture capital investment tax credit is assignable.