RSA 77-A:5 Credits.
Title: V - TAXATION
Chapter: 77-A - BUSINESS PROFITS TAX
The following credits are allowed against the tax due under this chapter:
I. Taxes paid pursuant to RSA 83-C, covering the period from July 1, 1983 through December 31, 1997, and taxes paid pursuant to RSA 83-B covering the period from January 1, 1983, through June 30, 1983;
II. [Repealed.]
III. Taxes paid pursuant to sections of RSA 400-A relating to taxation of insurance companies;
IV. [Repealed.]
V, VI. [Repealed.]
VII. There shall be allowed a job creation tax credit equal to 15 percent of the compensation, as defined in RSA 77-A:1, XXII, paid during the taxable period to eligible employees, as defined in RSA 77-A:1, XXIII, provided, however, that in no event shall the total number of eligible employees for which the tax credit is taken exceed