§11-24-23f. Credit allowed for specific taxable years.
Subject to the provisions of section twenty-three-e of this
article, the credit authorized in section twenty-three-a of this
article, for investment in a rehabilitated building made by a
taxpayer in any taxable year beginning on the first day of January,
one thousand nine hundred ninety-five, and thereafter, shall be
allowed against the tax imposed by this article in the applicable
taxable year. The tax commissioner shall require disclosure of
information regarding the credits allowed in section twenty-three-a
of this article in accordance with the provisions of section
five-s, article ten of this chapter.