2.501 -Nontaxation of Certain Energy Property

Item	Description	FY2010	FY2011	FY2012
2.501	Nontaxation of Certain Energy Property Tangible property qualifying for the deduction for expenditures for alternative energy described in item 2.312 above is not subject to taxation under the tangible property measure of the corporate excise. Origin: M.G.L. c. 63, S. 38H(f) Estimate: N.A.	N.A.	N.A.	N.A.

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.