Chapter 43
Tax Incentives for Capital Investment in Small Businesses
Index of Sections
§ 44-43-1. Definitions.
§ 44-43-2. Deduction or modification. [Effective until January 1, 2026.]44-43-2. Deduction or modification. [Effective January 1, 2026.]
§ 44-43-3. Wage credit. [Effective until January 1, 2026.]44-43-3. Wage credit. [Effective January 1, 2026.]
§ 44-43-4. Restrictions.
§ 44-43-5. Exemption.
§ 44-43-6. Recapture.
§ 44-43-7. Rules and regulations.
§ 44-43-8. Exclusion for qualifying securities.