{"data":{"id":"us-nh/rsa-77-g-4","jurisdiction":"us-nh","citation":"RSA 77-G:4","heading":"Tax Credits.","body":"I. The aggregate of tax credits issued by the commissioner of the department of revenue administration to all taxpayers claiming the credit shall not exceed $5,100,000 for a program year.\nII. The credit issued to a business organization or business enterprise, or any unused portion thereof, may be carried forward for no more than 5 succeeding years, but shall not exceed $1,000,000 in any given tax year.","path":["Title V: TAXATION","Chapter 77-G: EDUCATION TAX CREDIT"],"source_url":"https://gc.nh.gov/rsa/html/V/77-G/77-G-4.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:41:23Z","sha256":"09b516e8ba71978c026c3c84e84043ef71c9d739b743f6e63935383add79bd94","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-77-g-3","next":"us-nh/rsa-77-g-5"},"notice":"GroundRules: Original legal text. Not legal advice."}