{"data":{"id":"us-nh/rsa-71-c-2","jurisdiction":"us-nh","citation":"RSA 71-C:2","heading":"Tax Expenditures Specified.","body":"Tax expenditures include, but may not be limited to, the community development finance authority investment tax credit as computed in RSA 162-L:10; the economic revitalization zone tax credit as computed in RSA 162-N:6; the research and development tax credit under RSA 77-A:5, XIII; the Coos county job creation tax credit under RSA 77-E:3-c; the education tax credit as computed in RSA 77-G:4; the regional career and technical education center tax credit pursuant to RSA 188-E:9-a; and the exemption for qualified regenerative manufacturing companies allowed under RSA 77-A:1, I and RSA 77-E:1, III.","path":["Title V: TAXATION","Chapter 71-C: TAX EXPENDITURE AND POTENTIAL LIABILITY REPORTS"],"source_url":"https://gc.nh.gov/rsa/html/V/71-C/71-C-2.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:38:38Z","sha256":"ed2c92cf76a3cb3121bef453789f01f35a7cffa39a8955952ecbdf6d8bf9376d","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-71-c-1","next":"us-nh/rsa-71-c-3"},"notice":"GroundRules: Original legal text. Not legal advice."}