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2.603 -Vanpool Credit (VPC)
| Item | Description | FY2008 | FY2009 | FY2010 |
|---|---|---|---|---|
| 2.603 | Vanpool Credit (VPC)
A corporation may take a credit against excise due equal to 30% of the cost incurred during the taxable year for the purchase or lease of company shuttle vans used in the Commonwealth for employee transportation. Origin: M.G.L. c. 63, S. 31D, 31E, and 31F Estimate: $0.1 |
0.1 | 0.1 | 0.1 |
Key:
| ORIGIN | |
| IRC | Federal Internal Revenue Code (26 U.S.C.) |
|---|---|
| M.G.L. | Massachusetts General Laws |
| U.S.C | United States Code |
| ESTIMATES | All estimates are in $ millions. |
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