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”