Credit For Qualified Business Investments

The tax credit for qualified business investments was repealed for investments made on or after January 1, 2014. However, any previously authorized tax credit that was not used because the credit did not exceed the amount of tax liability for the taxable year reduced by the sum of all other credits allowable, except tax payments, may be carried forward for the next five succeeding years from the taxable year the credit was authorized. Report any carry forwards of the credit for qualified business investments on Form D-400TC, Part 3, Line 14.