AN ACT to amend Tennessee Code Annotated, Section 67-4-2109, relative to tax credits for financial institutions.
As enacted, changes the amounts of the franchise and excise tax credits allowed to financial institutions from certain percentages of the unpaid principal balance of certain qualified loans made to eligible housing entities to certain percentages of the month-end average unpaid principal balance of such loans; makes other related revisions. - Amends TCA Section 67-4-2109.
Taxes, Exemption and Credits
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