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Guidelines for Article 3A Tax Credits
Tax Year 2003

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. Wage Standard Calculations
IX. Health Insurance
X. Environmental Impact
XI. Occupational Safety and Health Programs
XII. Large Investment Enhancements
XIII. No Overdue Tax
XIV. General Administration
XV. Credit for Creating Jobs
XVI. Credit for Investing in Machinery and Equipment
XVII. Credit for Technology Commercialization
XVIII. Credit for Research and Development
XIX. Credit for Worker Training
XX. Credit for Investing in Central Office or Aircraft Facility Property
XXI. Credit for Substantial Investment in Other Property
XXII. Credit for Development Zone Projects