HSB306 — A bill for an act modifying the research activities tax credit available against the individual and corporate income taxes, and including effective date and retroactive applicability provisions.

HSB306 — A bill for an act modifying the research activities tax credit available against the individual and corporate income taxes, and including effective date and retroactive applicability provisions. · Informed CitizenryThis act modifies the research activities tax credit available against individual and corporate income taxes. For individuals, if a claimed tax credit is subject to an aggregate amount of mass layo…Open in Informed Citizenry