HB2514 HFA COWLES 3-21 #1

     Delegate Cowles moves to amend the committee substitute in subsection a of section five on page two at line seven immediately following the word "percent" by inserting the following:
":Provided, however, that in no event shall any credits authorized under this section be allowed to be carried back, transferred, nor carried forward
, for use in any tax year other than the one for which they were authorized"
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Adopted Rejected