Credits Against Tax

Fiscal Year 2010 Resource Summary (in Millions)
TAX EXPENDITURE	FY2009	FY2010	FY2011
Credits Against Tax	193.9	203.2	201.8

item	description	amount
Credits Against Tax		201.8
2.602	Investment Tax Credit	47.0
2.603	Vanpool Credit (VPC)	0.1
2.604	Research Credit	71.8
2.605	Economic Opportunity Area Credit (EOAC)	14.6
2.606	Credit for Employing Former Full-Employment Program Participants	Negligible
2.607	Credit for Harbor Maintenance Taxes Paid	1.3
2.608	Brownfields Credit	2.8
2.609	Low Income Housing Credit	1.8
2.610	Historic Buildings Rehabilitation Credit	21.3
2.611	Jobs Incentive Payment for Biotechnology and Medical Device Companies	Negligible
2.612	Solar Heat Credit	Expired
2.613	Home Energy Efficiency Credit	Expired
2.614	Film (or Motion Picture) Credit	10.1
2.615	Medical Device User Fee Credit	3.2
2.616	Devens Refundable Tax Credit	6.0
2.617	Life Sciences Tax Incentive Program	20.0
2.618	Dairy Farmer Tax Credit	1.8

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.