This is not the official budget document.

Budget Summary FY2011

Outside Section 37
Data Current as of:  8/6/2010

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Tax Credit Transparency

SECTION 37.   Section 1 of chapter 62C of the General Laws, as so appearing, is hereby amended by inserting before the definition of "Building contractor" the following 2 definitions:-

"Administering agency head", the agency head responsible for administering the applicable state tax credit program; provided, however, that for the brownfields tax credit, the film tax credit and the medical device tax credit, the administering agency shall be the commissioner.

"Authorized tax credit", a tax credit granted pursuant to a tax credit program.