HRS §241-4.4
When the capital infrastructure tax credit applies
This section says that the capital infrastructure tax credit, which is set up in another part of the law, becomes available for county tax purposes for tax years that start after December 31, 2013. It only makes the credit active for those years.
The statute, as written — Capital infrastructure tax credit
The capital infrastructure tax credit established by section 235-17.5 shall be operative for this chapter for taxable years beginning after December 31, 2013.
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