Section 261.32.4. Credit amount.

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The total amount of tax credits and payments to contributors authorized during a fiscal year shall not exceed $2 million plus any unused credit carried forward from previous years.
32.4(1) Any credit amount which remains unused in a fiscal year may be carried forward to the succeeding fiscal year.
32.4(2) The maximum credit amount that may be authorized for a specific economic development region revolving loan fund is equal to $2 million plus any unused credit amount carried forward from previous years divided by the number of economic development region revolving loan funds existing in the state.

                    
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