2 programs in the 2026 edition.
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Lesser of 10% of qualifying investment, the applicable per-job limit, or $30 million per...
Lesser of 10% of qualifying investment, the applicable per-job limit, or $30 million per taxpayer per year.
Through 2030, 24% of the first $2.5 million in the qualifying credit base and 15% above that...
Through 2030, 24% of the first $2.5 million in the qualifying credit base and 15% above that tier; use the applicable incremental or alternative calculation.