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Guidelines for Article 3A Tax Credits
Tax Year 2002

TABLE OF CONTENTS

I. Purpose
II. Overview
III. Credits Available
IV. Substantiation
V. General Eligibility Requirements
VI. Eligible Business Types
VII. Wage Standard Test
VIII. Health Insurance
IX. Environmental Impact
X. Occupational Safety and Health Programs
XI. General Administration
XII. Credit for Creating Jobs
XIII. Credit for Investing in Machinery and Equipment
XIV. Credit for Technology Commercialization
XV. Credit for Research and Development
XVI. Credit for Worker Training
XVII. Credit for Investing in Central Office or Aircraft Facility Property
XVIII. Credit for Substantial Investment in Other Property
XIX. Credit for Development Zone Projects