Application for tax credit; certification of eligibility

Sec. 7. (a) A qualified applicant may apply to the corporation for a tax credit under this chapter. The corporation shall prescribe the form and contents of the application. (b) The corporation shall evaluate an applicant's eligibility for a tax credit under this chapter. (c) The corporation may certify the eligibility of a taxpayer that meets the requirements for a tax credit under this chapter. (d) If the corporation certifies a taxpayer under subsection (c), the corporation shall determine the percentage used to calculate the amount of a tax credit under section 8(2) of this chapter. As added by P.L.135-2022, SEC.19.