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A02172 Summary:
BILL NO | A02172 |
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SAME AS | SAME AS S03077 |
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SPONSOR | Schimminger (MS) |
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COSPNSR | Magnarelli |
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MLTSPNSR | |
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Add §§212 & 606-a, Tax L | |
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Authorizes the trading of existing but unused research and development credits and existing but unused net operating loss deductions to existing corporations and partnerships in return for private assistance; enacts the "Small New York Based High-Technology Business Investment Tax Credit Act". |