Provides for an angel investor income tax credit for investments in qualified businesses that exceed $25,000.
Establishes business franchise and personal income tax credits for capital investments made in certain small businesses.
Income taxes: credits: qualified small businesses.
Businesses; fees; income tax reduction
Angel Investment for Small Businesses
Allows exclusion of certain small business income from taxation under gross income tax and corporation business tax.
Income tax, state and corporate; credit for small businesses.
Income tax, state and corporate; credit for small businesses.
Income tax, state and corporate; credit for small businesses.
Income tax credit; certain investments in qualified businesses; renew and revise