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Rep. Mark L. Walker
Filed: 3/26/2019
| | 10100HB3319ham001 | | LRB101 05942 HLH 58273 a |
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| 1 | | AMENDMENT TO HOUSE BILL 3319
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| 2 | | AMENDMENT NO. ______. Amend House Bill 3319 by replacing |
| 3 | | everything from line 4 on page 2 through line 4 on page 3 with |
| 4 | | the following:
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| 5 | | "(c) A transfer of this credit may be made by the taxpayer |
| 6 | | earning the credit within one year after the credit is awarded |
| 7 | | in accordance with rules adopted by the Department. A credit so |
| 8 | | transferred retains its original expiration date. The |
| 9 | | transferee shall first use the credit during the taxable year |
| 10 | | in which the transfer is made. The transferor and transferee |
| 11 | | shall each attach a copy of the certificate of transfer to |
| 12 | | their respective tax returns.".
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