Eligible businesses and sectors.

; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; courier new tur ; arial (vietnamese) ; courier new (arabic) ; times new roman ce ; tahoma (vietnamese) ; arial (hebrew) ; times new roman cyr ; courier new greek ; symbol ; tahoma (hebrew) ; arial ; arial baltic ; arial tur ; times new roman (arabic) ; courier new ; imperial bt ; tahoma ce ; wingdings ; tahoma cyr ; times new roman tur ; courier new ce ; tahoma ; courier new (hebrew) ; arial (arabic) ; courier new baltic ; courier new cyr ; times new roman ; tahoma baltic ; tahoma (arabic) ; arial ce ; courier new (vietnamese) ; tahoma (thai) ; times new roman greek ; tahoma greek ; tahoma tur ; times new roman (hebrew) ; times new roman baltic ; times new roman (vietnamese) ; arial greek ; arial cyr ; \* .;
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 ?; ; ; Normal ; heading 1 ; heading 2 ; heading 3 ; heading 4 ; heading 5 ; heading 6 ; heading 7 ; heading 8 ; heading 9 ; Balloon Text ; Block Text ; Body Text ; Body Text 2 ; Body Text 3 ; Body Text First Indent ; Body Text First Indent 2 ; Body Text Indent 2 ; Body Text Indent 3 ; caption ; Closing ; annotation text ; annotation subject ; Date ; Document Map ; E-mail Signature ; endnote text ; envelope address ; envelope return ; footer ; footnote text ; header ; HTML Address ; HTML Preformatted ; index 1 ; index 2 ; index 3 ; index 4 ; index 5 ; index 6 ; index 7 ; index 8 ; index 9 ; index heading ; List ; List 2 ; List 3 ; List 4 ; List 5 ; List Bullet ; List Bullet 2 ; List Bullet 3 ; List Bullet 4 ; List Bullet 5 ; List Continue ; List Continue 2 ; List Continue 3 ; List Continue 4 ; List Continue 5 ; List Number ; List Number 2 ; List Number 3 ; List Number 4 ; List Number 5 ; macro ; Message Header ; Normal (Web) ; Normal Indent ; Note Heading ; Plain Text ; Salutation ; Signature ; Subtitle ; table of authorities ; table of figures ; Title ; toa heading ; toc 1 ; toc 2 ; toc 3 ; toc 4 ; toc 5 ; toc 6 ; toc 7 ; toc 8 ; toc 9 ; \~\~ \~\~ \~\~ \~\~ \~\~ 15.522 \~\~ Eligible businesses and sectors. \~\~ 1. \~\~ The tax credit available pursuant to this part shall be available only to a business primarily engaged in any of the following: \~\~ a. \~\~ Advanced manufacturing. \~\~ b. \~\~ Bioscience. \~\~ c. \~\~ Insurance and finance. \~\~ d. \~\~ Technology and innovation. \~\~ 2. \~\~ For a business described in subsection 1 , the sectors available for the credit may include the following: \~\~ a. \~\~ Second-generation food innovation. \~\~ b. \~\~ Food ingredients and supplements. \~\~ c. \~\~ Crop protection. \~\~ d. \~\~ Hybrid seed technologies. \~\~ e. \~\~ Diagnostic analytics and immunotherapies. \~\~ f. \~\~ Chip technologies and microelectronics. \~\~ g. \~\~ Medical equipment and supplies. \~\~ h. \~\~ Software and technology. \~\~ i. \~\~ Aerospace. \~\~ j. \~\~ Pharmaceuticals. \~\~ k. \~\~ Consumer products. \~\~ l. \~\~ Any additional sectors included by the authority by rule. \~\~ 3. \~\~ A business that shall not be considered to be engaged in advanced manufacturing, bioscience, insurance and finance, or technology and innovation under subsection 1 , and thus is not eligible for the credit, includes but is not limited to all of the following: \~\~ a. \~\~ A business engaged in agriculture production as defined in section 423.1 . \~\~ b. \~\~ A business that is a contractor, subcontractor, builder, or a contractor-retailer that engages in commercial and residential repair and installation, including but not limited to heating or cooling installation and repair, plumbing and pipe fitting, security system installation, and electrical installation and repair. For purposes of this paragraph, “contractor-retailer” means a business that makes frequent retail sales to the public or to other contractors and that also engages in the performance of construction contracts. \~\~ c. \~\~ A finance or investment company. \~\~ d. \~\~ A retailer. \~\~ e. \~\~ A wholesaler. \~\~ f. \~\~ A transportation company. \~\~ g. \~\~ An ethanol biorefinery. \~\~ h. \~\~ An agricultural cooperative association as defined in section 502.102 . \~\~ i. \~\~ A real estate company. \~\~ j. \~\~ A collection agency. \~\~ k. \~\~ An accountant. \~\~ l. \~\~ An architect. \~\~ m. \~\~ A publisher. 2025 Acts, ch 136, §110, 118 Referred to in §15.523 NEW section