Various individual income and corporate franchise taxes and property taxes policy and technical changes provisions modifications, obsolete JOBZ provisions removal provision, and other miscellaneous tax provisions modifications
Increases qualified research expenses tax credit for corporation business taxpayers engaged in targeted industries; increases basic research payment tax credit; allows research tax credit to be refundable.
Increases qualified research expenses tax credit for corporation business taxpayers engaged in targeted industries; increases basic research payment tax credit; allows research tax credit to be refundable.