Accounting periods, §48-7-33. Alternative fuel heavy and medium duty vehicles, purchase, §§48-7-29.18, 48-7-29.19. Assignment of corporate income tax credit, §48-7-42. Business enterprises. Existing manufacturing facilities. Calculating credit, §48-7-40.25. Job tax credit. Conditions for taking, §48-7-40.24. INCOME TAXES —Cont’d Credits —Cont’d Business enterprises —Cont’d Labor force expansion in less developed areas, §§48-7-40, 48-7-40.1. Calculation of new full-time jobs, §48-7-40.14. Counting new jobs on calendar year basis, one time election, §48-7-40.23. Medical equipment and supplies manufacturers, additional credit, §48-7-40.1B. Pharmaceutical and medicine manufacturers, additional credit, §48-7-40.1B. PPE manufacturers, additional credit, §48-7-40.1A. Caregiving expenses, §48-7-29.2. Child and dependent care, §48-7-29.10. Child care provided by employer, §48-7-40.6. Cigarettes.