Schedule, §48-7A-3

Foster child, adoption of, §48-7-29.15. Foster child support organizations, contributions to, §48-7-29.24. Fractional parts of dollar disregarded, §48-7-123. Headquarters, §48-7-40.18. Health insurance expenses under high deductible health plan, §48-7-29.13. Historic homes and structures, rehabilitation, §48-7-29.8. Housing tax credit, §48-7-29.6. Itemized deductions. Eligible itemizers, §48-7-27.1. Job credits. Business enterprises expanding labor forces in less developed areas, §§48-7-40, 48-7-40.1. Calculation of new full-time jobs, §48-7-40.14. Conditions for taking, §48-7-40.24. Counting new jobs on calendar year basis. One time election, §48-7-40.23. Existing manufacturing facilities. Calculating credit, §48-7-40.25. Port traffic increases, §§48-7-40.15, 48-7-40.15A. Land conservation. Donation of real property to be used for, §48-7-29.12. Law enforcement foundations, contributions to, §48-7-29.25. Leased or purchased vehicle used to transport employees (repealed 12/31/2029), §48-7-40.22. Life insurance premiums for national guard and air national guard members, §48-7-29.9. Low emission or zero emission vehicles, §48-7-40.16. Manufacturing facilities. Ground-water usage. Shift from, §48-7-40.11. INCOME TAXES —Cont’d Credits —Cont’d Manufacturing facilities —Cont’d Rural counties. Tier one counties, §48-7-40.2. Tier two counties, §48-7-40.3. Tier one counties, §48-7-40.2. Optional tax credits, §48-7-40.7. Tier two counties, §48-7-40.3. Optional tax credits, §48-7-40.8. Tier three counties, §48-7-40.4. Optional tax credits, §48-7-40.9. Tier four counties, §48-7-40.4. Optional tax credits, §48-7-40.9. Water conservation facilities, §48-7-40.10. Monetary credit for state income tax, §48-7-29.7. National guard and air national guard members. Qualified life insurance premiums for guard members, §48-7-29.9. New quality jobs, §48-7-40.17. Parolees. Full-time jobs for qualified parolees, eligibility of employer for credit, §48-7-40.31. Port traffic increases, §48-7-40.15. Additional job tax credit, §48-7-40.15A. Preceptorship rotations, nursing and medical, §48-7-29.22 (Repealed 12/31/2026). Qualified business expansion. Existing business enterprises, §48-7-40.21. Qualified caregiving expenses, §48-7-29.2. Qualified investments, §§48-7-40.27, 48-7-40.30. Limitations, §48-7-40.28. Qualified life insurance premiums for national guard and air national guard members, §48-7-29.9. Railroads. Class III railroads, §48-7-40.34. Repayment of income taxed in prior year, §48-7-28.1. Research expenses, §48-7-40.12. Resident individuals with business, investment property or employment in another state, §48-7-28. Retraining programs provided by employer, §48-7-40.5. 420 INDEX INCOME TAXES —Cont’d Credits —Cont’d Retrofitting single-family homes with accessibility features, §48-7-29.1. Revitalization zone tax credits (repealed 12/31/2029), §48-7-40.32. Rural healthcare professionals. Individual income tax credits, §48-7-29.26 (Repealed 12/31/2029). Rural hospital organizations providing services to underserved areas. Qualified rural hospital organization expenses, tax credit. Contributions for expenses, credit for individuals, §48-7-29.20 (Repealed 12/31/2029). Sale, merger, acquisition or bankruptcy of taxpayer. Successor transferees, eligibility for credits, §48-7-42. Single family residence. Purchase of one eligible single-family residence, §48-7-29.17. Tax benefits, §48-7-28.1. Teachers. Recruitment and retention program. Participants in program, §48-7-29.23. Telecommunications facilities.