Catalog
215 results
| State | Program | Type | Benefit | Flags |
|---|---|---|---|---|
| AL | 2017 Alabama Historic Rehabilitation Tax Credit HISTREHAB | tax_credit pct_of_investment | 25% of qualified_rehabilitation_expenditures | refundabletransferable |
| AL | Alabama Accountability Act – SGO Credit AAA-SGO | tax_credit pct_of_investment | 100% of contribution_to_sgo | |
| AL | Alabama Apprenticeship Tax Credit APPREN | tax_credit flat_per_job | — | |
| AL | Alabama Coal Credit COAL | tax_credit flat_per_unit | — | |
| AL | Alabama Enterprise Zone Credit EZ-CREDIT | tax_credit flat_per_job | — | |
| AL | Alabama Enterprise Zone Tax Exemption EZ-EXEMPT | tax_exemption full_exemption | — | |
| AL | Alabama Film Incentive (Rebate) FILM | tax_rebate mixed | — | refundable |
| AL | Alabama Income Tax Capital Credit (Legacy) ITCC | tax_credit pct_of_investment | — | |
| AL | Alabama Investment Credit AIC | tax_credit pct_of_investment | 1.50% of qualified_capital_investment | transferable |
| AL | Alabama Opportunity Zone Investment Incentive OZ | tax_credit variable | — | |
| AL | Alabama Port Credit PORT | tax_credit mixed | — | |
| AL | Alabama Railroad Modernization Act Credit RAIL | tax_credit pct_of_investment | — | refundable |
| AL | Basic Skills Education Credit BSEC | tax_credit pct_of_investment | 20% of program_cost | |
| AL | Career-Technical Dual Enrollment Credit CTDE | tax_credit pct_of_investment | 50% of contribution_to_postsecondary | |
| AL | Full Employment Act of 2011 FEA | tax_credit flat_per_job | — | |
| AL | Growing Alabama Credit GAC | tax_credit pct_of_investment | 100% of contribution_to_edo | |
| AL | Qualified Irrigation System/Reservoir System Tax Credit IRRIG | tax_credit mixed | — | |
| AL | Veterans Employment Act – Business Start-Up Expense Credit VEA-BIZ | tax_credit flat_per_project | — | |
| AL | Veterans Employment Act – Employer Credit VEA-EMP | tax_credit flat_per_job | — | |
| CA | California Competes Tax Credit COMPETES | tax_credit variable | — | |
| CA | California Enterprise Zone Hiring Credit EZ-HIRING | tax_credit flat_per_job | — | |
| CA | California Low-Income Housing Tax Credit LIHTC | tax_credit pct_of_investment | — | |
| CA | California Motion Picture and Television Production Credit (Legacy) MPTV-223 | tax_credit mixed | — | |
| CA | California New Employment Credit NEW-EMPLOYMENT | tax_credit pct_of_payroll | — | |
| CA | California Prison Inmate Labor Tax Credit PRISON-LABOR | tax_credit flat_per_job | — | |
| CA | California Research Tax Credit RESEARCH | tax_credit pct_of_investment | — | |
| CA | College Access Tax Credit COLLEGE-ACCESS | tax_credit pct_of_investment | — | |
| CA | Disabled Access Tax Credit for Eligible Small Businesses DISABLED-ACCESS | tax_credit pct_of_investment | — | |
| CA | Donated Agricultural Products Transportation Credit AG-TRANSPORT | tax_credit pct_of_investment | — | |
| CA | Enhanced Oil Recovery Tax Credit ENHANCED-OIL-RECOVERY | tax_credit pct_of_investment | — | |
| CA | Environmental Tax Credit ENVIRONMENT | tax_credit pct_of_investment | — | |
| CA | Local Agency Military Base Recovery Area (LAMBRA) Hiring Credit LAMBRA-HIRING | tax_credit flat_per_job | — | |
| CA | Manufacturing Enhancement Area (MEA) Hiring Credit MEA-HIRING | tax_credit flat_per_job | — | |
| CA | Natural Heritage Preservation Tax Credit NATURAL-HERITAGE | tax_credit pct_of_investment | — | |
| CA | New Advanced Strategic Aircraft Tax Credit ADVANCED-AIRCRAFT | tax_credit pct_of_investment | — | |
| CA | New California Motion Picture and Television Production Credit MPTV-237 | tax_credit mixed | — | |
| CA | New Donated Fresh Fruits or Vegetables Tax Credit FRESH-PRODUCE | tax_credit pct_of_investment | — | |
| CA | Prior Year Alternative Minimum Tax (AMT) PRIOR-AMT | tax_credit pct_of_tax | — | |
| CA | Targeted Tax Area (TTA) Hiring Credit TTA-HIRING | tax_credit flat_per_job | — | |
| CO | Advanced Industries Collaborative Infrastructure Grant CO-AI-COLLAB | grant flat_per_project | — | |
| CO | Advanced Industries Early-Stage Capital and Retention Grant CO-AI-EARLY | grant flat_per_project | — | |
| CO | Advanced Industries Export Grant CO-AI-EXPORT | grant pct_of_investment | 50% of investment | |
| CO | Advanced Industries Proof of Concept Grant CO-AI-POC | grant flat_per_project | — | |
| CO | Advanced Industry Investment Tax Credit CO-AIITC | tax_credit pct_of_investment | — | |
| CO | Agricultural Stewardship Tax Credit CO-AG-STEWARD | tax_credit mixed | — | refundable |
| CO | Aircraft Sales and Use Tax Exemption CO-AIRCRAFT-SUT | tax_exemption full_exemption | — | |
| CO | Alternative Transportation Options Credit CO-ATO-TC | tax_credit pct_of_investment | 50% of investment | refundable |
| CO | Cannabis Business Pitch Competition CO-CANNABIS-PITCH | grant flat_per_project | — | |
| CO | Child Care Contribution Credit CO-CHILDCARE-CONTRIB | tax_credit pct_of_investment | 50% of investment | |
| CO | Child Care Investment Credit (Licensed Centers) CO-CHILDCARE-INVEST | tax_credit mixed | — | |
| CO | Colorado CHIPS Community Support Program CO-CHIPS-COMM | grant flat_per_project | — | |
| CO | Colorado Community Revitalization Grant CO-CRG | grant flat_per_project | — | |
| CO | Colorado Community Revitalization Tax Credit CO-CRTC | tax_credit pct_of_investment | 25% of investment | transferable |
| CO | Colorado Creates Grant CO-CREATES | grant flat_per_project | — | |
| CO | Colorado Film and Television Festival Coalition Sponsorship CO-FILM-COALITION | grant flat_per_project | — | |
| CO | Colorado Film Incentive CO-FILM | tax_credit pct_of_investment | 20% of investment | refundable |
| CO | Colorado Homeless Contribution Income Tax Credit CO-HCTC | tax_credit pct_of_investment | 25% of investment | |
| CO | Colorado Low-Income Housing Tax Credit CO-LIHTC | tax_credit pct_of_federal | — | |
| CO | Colorado Works Program Employer Credit CO-WORKS-EMP | tax_credit pct_of_payroll | 20% of payroll | |
| CO | Credit for Employer Paid Leave of Absence for Live Organ Donation CO-ORGAN | tax_credit pct_of_payroll | 35% of payroll | |
| CO | Electing Pass-Through Entity Owner Tax Credit (SALT Parity) CO-SALT-PTE | tax_credit pct_of_tax | 100% of tax_liability | refundable |
| CO | Employee Ownership Tax Credit to Establish or Expand CO-EOTC-ESTABLISH | tax_credit pct_of_investment | 75% of investment | refundable |
| CO | Employee Ownership Tax Credit to Strengthen and Thrive CO-EOTC-STRENGTHEN | tax_credit pct_of_investment | 50% of investment | refundable |
| CO | Enterprise Zone Commercial Vehicle Investment Tax Credit CO-EZ-CVITC | tax_credit pct_of_investment | 1.50% of investment | |
| CO | Enterprise Zone Contribution Tax Credit CO-EZ-CONTRIB | tax_credit pct_of_investment | 25% of contribution_to_ez_administrator | |
| CO | Enterprise Zone Employee Health Insurance Credit CO-EZ-HEALTH | tax_credit flat_per_job | — | |
| CO | Enterprise Zone Enhanced Rural New Employee Tax Credit CO-EZ-NEC-RUR | tax_credit flat_per_job | — | |
| CO | Enterprise Zone Investment Tax Credit CO-EZ-ITC | tax_credit pct_of_investment | 3% of investment | |
| CO | Enterprise Zone Job Training Tax Credit CO-EZ-TRAIN | tax_credit pct_of_investment | 12% of program_cost | |
| CO | Enterprise Zone New Employee Tax Credit CO-EZ-NEC | tax_credit flat_per_job | — | |
| CO | Enterprise Zone Research and Development Increase Credit CO-EZ-RD | tax_credit pct_of_investment | 3% of investment | |
| CO | Enterprise Zone Sales and Use Tax Exemption (Manufacturing & Mining) CO-EZ-MFGSUT | tax_exemption full_exemption | — | |
| CO | Enterprise Zone Vacant Commercial Building Rehabilitation Tax Credit CO-EZ-REHAB | tax_credit pct_of_investment | 25% of investment | |
| CO | Film Community Engagement and Industry Event Sponsorship CO-FILM-COMMUNITY | grant flat_per_project | — | |
| CO | Film Festival Support and Promotion Sponsorship CO-FILM-FEST-SPONSOR | grant flat_per_project | — | |
| CO | Film Festival Tax Credit CO-FILM-FEST | tax_credit mixed | — | |
| CO | Folk and Traditional Arts Project Grant CO-FOLK-ARTS | grant flat_per_project | — | |
| CO | Freight Rail Tax Credit CO-FREIGHT-RAIL | tax_credit pct_of_investment | 75% of investment | |
| CO | Gross Conservation Easement Tax Credit CO-GCE | tax_credit pct_of_investment | 90% of qualified_capital_investment | |
| CO | Historic Structures Preservation Credit CO-HSP | tax_credit pct_of_investment | — | transferable |
| CO | Innovative Housing Incentive Program (Grant) CO-IHIP-GRANT | grant mixed | — | |
| CO | Innovative Motor Vehicle Credit CO-IMV | tax_credit flat_per_unit | — | refundable |
| CO | Innovative Truck Credit CO-ITRUCK | tax_credit flat_per_unit | — | refundable |
| CO | Job Growth Incentive Tax Credit CO-JGITC | tax_credit pct_of_payroll | 50% of FICA | |
| CO | Just Transition Community Funding CO-JUST-TRANS | grant flat_per_project | — | |
| CO | Middle Income Housing Tax Credit CO-MIHTC | tax_credit pct_of_investment | — | |
| CO | Native Film Workshop Grant CO-NATIVE-FILM | grant flat_per_project | — | |
| CO | OEDIT CBO Access to Experts (Technical Assistance Grant) CO-CBO-ACCESS-EXPERTS | grant flat_per_project | — | |
| CO | Opportunity Now Colorado Grants CO-OPP-NOW | grant flat_per_project | — | |
| CO | Rural Jump-Start Tax Credit CO-RJS | tax_credit pct_of_tax | 100% of tax_liability | |
| CO | Tax Credit for Employer Contributions to Employee 529 Qualified State Tuition Programs CO-EMP-529 | tax_credit pct_of_payroll | 20% of investment | |
| GA | Child Care Tax Credit GA-CHILDCARE | tax_credit pct_of_investment | — | |
| GA | Employee Retraining Credit GA-RETRAIN | tax_credit pct_of_investment | — | |
| GA | Georgia Job Tax Credit GA-JTC | tax_credit flat_per_job | — | |
| GA | High-Volume Job Creation Credit GA-HV-JOBS | tax_credit flat_per_job | — | |
| GA | Insurance Jobs Credit GA-INS-JOBS | tax_credit flat_per_job | — | |
| GA | Investment Tax Credit GA-ITC | tax_credit pct_of_investment | — | |
| GA | Port Tax Credit Bonus GA-PORT | tax_credit flat_per_job | — | |
| GA | PPE Manufacturing Tax Credit Bonus GA-PPE | tax_credit flat_per_job | — | |
| GA | Quality Jobs Tax Credit GA-QJ | tax_credit flat_per_job | — | |
| GA | R&D Tax Credit GA-RD | tax_credit pct_of_investment | 10% of investment | |
| LA | Angel Investor Tax Credit AITC | tax_credit pct_of_investment | — | |
| LA | Digital Interactive Media & Entertainment Sector (DIMES) DIMES | tax_credit mixed | — | |
| LA | Emerging Jobs Creation Program EJCP | tax_credit pct_of_payroll | — | |
| LA | Enterprise Zone Program EZ | tax_credit flat_per_job | — | |
| LA | High-Impact Jobs Program HIP | grant flat_per_job | — | refundable |
| LA | Industrial Tax Exemption Program ITEP | tax_abatement pct_of_tax | — | |
| LA | Live Performance Production Tax Credit LPPC | tax_credit pct_of_investment | — | refundabletransferable |
| LA | Major Jobs Creation Program MJCP | tax_credit pct_of_payroll | — | |
| LA | Motion Picture Production Tax Credit MPPC | tax_credit pct_of_investment | — | transferable |
| LA | Quality Jobs Program QJ | tax_rebate pct_of_payroll | — | refundable |
| LA | Research & Development Tax Credit RDC | tax_credit pct_of_investment | — | |
| LA | Restoration Tax Abatement RTA | tax_abatement pct_of_tax | — | |
| LA | Sound Recording Tax Credit SOUND | tax_credit pct_of_investment | — | |
| NY | Alcoholic Beverage Production Credit NY-BEVERAGE | tax_credit flat_per_unit | — | |
| NY | Alternative Fuels and Electric Vehicle Recharging Property NY-AFEV | tax_credit pct_of_investment | — | |
| NY | Automated External Defibrillator (AED) Credit NY-AED | tax_credit flat_per_unit | — | |
| NY | Brownfield Tax Credits NY-BROWNFIELD | tax_credit mixed | — | refundable |
| NY | Clean Heating Fuel Credit NY-CLEAN-HEAT | tax_credit pct_of_investment | — | |
| NY | Commercial Security Credit NY-COMM-SEC | tax_credit pct_of_investment | — | |
| NY | Conservation Easement Credit NY-CONSERV-EASE | tax_credit pct_of_investment | — | |
| NY | Credit for Employment of Persons with Disabilities NY-DISAB-EMP | tax_credit flat_per_job | — | |
| NY | Economic Transformation and Facility Redevelopment Program NY-ETF-REDEV | tax_credit mixed | — | |
| NY | Empire State Apprenticeship Tax Credit NY-APPREN | tax_credit flat_per_job | — | |
| NY | Empire State Commercial Production Credit NY-COMMERCIAL | tax_credit pct_of_investment | — | refundable |
| NY | Empire State Digital Gaming Media Production Credit NY-GAMING | tax_credit pct_of_investment | — | refundable |
| NY | Empire State Film Post-Production Credit NY-FILM-POST | tax_credit pct_of_investment | — | refundable |
| NY | Empire State Film Production Credit NY-FILM | tax_credit pct_of_investment | — | refundable |
| NY | Empire State Independent Film Production Credit NY-INDIE-FILM | tax_credit pct_of_investment | — | refundable |
| NY | Empire State Jobs Retention Credit NY-JOBS-RETENTION | tax_credit flat_per_job | — | |
| NY | Empire State Musical and Theatrical Production Credit NY-MUSICAL | tax_credit pct_of_investment | — | refundable |
| NY | Employee Training Incentive Program (E-TIP) NY-ETIP | tax_credit pct_of_investment | — | |
| NY | Employer-Provided Childcare Credit NY-CHILDCARE | tax_credit pct_of_investment | — | |
| NY | Employment Incentive Credit NY-EMP-INCENTIVE | tax_credit flat_per_job | — | |
| NY | Excelsior Jobs Program NY-EXCELSIOR | tax_credit mixed | — | refundable |
| NY | Farm Donations to Food Pantries Credit NY-FARM-PANTRY | tax_credit pct_of_investment | — | |
| NY | Farm Employer Overtime Credit NY-FARM-OT | tax_credit flat_per_job | — | refundable |
| NY | Farmers School Tax Credit NY-FARM-SCHOOL | tax_credit pct_of_tax | — | refundable |
| NY | Farm Workforce Retention Credit NY-FARM-RET | tax_credit flat_per_job | — | refundable |
| NY | Green CHIPS (Excelsior Climate and Health Initiative for Prosperity and Sustainability) NY-EXCELSIOR-GREEN-CHIPS | tax_credit mixed | — | refundable |
| NY | Hire a Veteran Credit NY-VET | tax_credit flat_per_job | — | refundable |
| NY | Investment Tax Credit NY-ITC | tax_credit pct_of_investment | — | refundable |
| NY | Life Sciences Research and Development NY-LIFESCI-RD | tax_credit pct_of_investment | — | |
| NY | Low-Income Housing Credit NY-LIHTC | tax_credit pct_of_investment | — | |
| NY | Manufacturers Real Property Tax Credit NY-MFG-RPT | tax_credit pct_of_tax | — | |
| NY | Newspaper and Broadcast Media Jobs Credit NY-NEWSPAPER | tax_credit flat_per_job | — | |
| NY | New York City Musical and Theatrical Production Tax Credit NY-NYC-MUSICAL | tax_credit pct_of_investment | — | refundable |
| NY | New York Youth Jobs Program NY-YOUTH | tax_credit flat_per_job | — | |
| NY | QETC Capital Tax Credit NY-QETC-CAP | tax_credit pct_of_investment | — | |
| NY | QETC Employment Credit NY-QETC-EMP | tax_credit pct_of_investment | — | refundable |
| NY | Recovery Tax Credit NY-RECOVERY | tax_credit flat_per_job | — | |
| NY | Rehabilitation of Historic Properties Credit NY-HIST-REHAB | tax_credit pct_of_investment | — | |
| NY | Security Officers Training Tax Credit NY-SEC-OFFICER | tax_credit pct_of_investment | — | |
| NY | Semiconductor Manufacturing Workforce Training NY-SEMI-TRAIN | tax_credit pct_of_investment | — | |
| NY | Semiconductor Research and Development Credit NY-SEMI-RD | tax_credit pct_of_investment | — | |
| NY | Servicing Mortgages Credit NY-SERVICE-MORT | tax_credit flat_per_job | — | |
| NY | Special Additional Mortgage Recording Tax Credit NY-MRT | tax_credit flat_per_project | — | |
| NY | START-UP NY Program NY-STARTUP | tax_exemption full_exemption | — | |
| NY | Taxicabs Accessible to Persons with Disabilities NY-ACCESS-TAXI | tax_credit flat_per_unit | — | |
| NY | Workers with Disabilities Credit NY-WWD | tax_credit flat_per_job | — | |
| PA | Airport Land Development Zone Tax Credit AIRPORT-LDZ | tax_credit flat_per_job | — | |
| PA | Coal Refuse Energy & Reclamation Tax Credit COAL-REFUSE | tax_credit variable | — | |
| PA | Entertainment Economic Enhancement Tax Credit ENTERTAIN-EE | tax_credit variable | — | |
| PA | Keystone Innovation Zone (KIZ) Tax Credit KIZ | tax_credit flat_per_job | — | |
| PA | Keystone Special Development Zone (KSDZ) Tax Credit KSDZ | tax_credit flat_per_job | — | |
| PA | Malt Beverage Tax Credit MALT-BEV | tax_credit flat_per_project | — | |
| PA | Manufacturing and Investment Tax Credit MANUF-INVEST | tax_credit pct_of_payroll | — | |
| PA | Mixed-Use Development Tax Credit MIXED-USE-DEV | tax_credit mixed | — | |
| PA | Organ and Bone Marrow Donation Tax Credit ORGAN-DONATION | tax_credit flat_per_project | — | |
| PA | PA Research and Development Tax Credit R&D-CREDIT | tax_credit pct_of_investment | — | |
| PA | Pennsylvania Beginning Farmer Tax Credit BEGIN-FARMER | tax_credit mixed | — | |
| PA | Pennsylvania Education Improvement Tax Credit (EITC) EITC | tax_credit pct_of_investment | — | |
| PA | Pennsylvania Film Production Tax Credit (PA EDGE) FILM | tax_credit pct_of_investment | — | |
| PA | Pennsylvania Historic Preservation Tax Credit HISTPRES | tax_credit pct_of_investment | — | |
| PA | Pennsylvania Housing Tax Credit (PHFA) PA-HOUSING | tax_credit variable | — | |
| PA | Pennsylvania Innovate Tax Credit (Insurance Premium Tax) INNOVATE | tax_credit mixed | — | |
| PA | Pennsylvania Neighborhood Assistance Program (NAP) Tax Credit NAP | tax_credit pct_of_investment | — | |
| PA | Pennsylvania Opportunity Scholarship Tax Credit (OSTC) OSTC | tax_credit pct_of_investment | — | |
| PA | Pennsylvania Resource Manufacturing (PRM) Tax Credit PRM | tax_credit flat_per_unit | — | |
| PA | Pennsylvania Video Game Production Tax Credit (PA EDGE) VIDEOGAME | tax_credit pct_of_investment | — | |
| PA | Qualified Manufacturing Innovation & Reinvestment Deduction QUAL-MANUF-DED | tax_deduction pct_of_investment | — | |
| PA | Resource Enhancement and Protection (REAP) Tax Credit REAP | tax_credit variable | — | |
| PA | Rural Jobs and Investment Tax Credit RURAL-JOBS | tax_credit variable | — | |
| PA | Waterfront Development Tax Credit WATERFRONT | tax_credit pct_of_investment | — | |
| TX | Agricultural, Timber, and Wildlife Management Special Valuations TX-AGRI-SPECIAL-VALUATION | tax_abatement pct_of_tax | — | |
| TX | Data Center Sales Tax Exemption TX-DATACENTER-EXEMPT | tax_exemption full_exemption | — | |
| TX | Freeport and Goods-in-Transit Property Tax Exemption TX-FREEPORT | tax_exemption full_exemption | — | |
| TX | Governor's University Research Initiative TX-GURI | grant flat_per_project | — | |
| TX | Historic Structure Rehabilitation Credit TX-HISTREHAB-CREDIT | tax_credit pct_of_investment | — | |
| TX | Industrial Revenue Bonds TX-IRB | financing variable | — | |
| TX | Manufacturing and R&D Equipment Sales Tax Exemptions TX-MFG-RD-EXEMPT | tax_exemption full_exemption | — | |
| TX | R&D Franchise Tax Credit TX-RD-CREDIT | tax_credit pct_of_investment | — | |
| TX | Texas Enterprise Fund TX-TEF | grant flat_per_project | — | |
| TX | Texas Enterprise Zone Program TX-TEZ | tax_rebate flat_per_job | — | |
| TX | Texas Events Trust Funds TX-ETF | cash_rebate pct_of_tax | — | |
| TX | Texas Jobs, Energy, Technology & Innovation Act (JETI) TX-JETI | tax_abatement pct_of_tax | — | |
| TX | Texas Micro-Business Disaster Recovery TX-MBDR | financing variable | — | |
| TX | Texas Self-Sufficiency Fund TX-SSF | grant flat_per_project | — | |
| TX | Texas Semiconductor Innovation Fund TX-TSIF | grant flat_per_project | — | |
| TX | Texas Skills Development Fund TX-SKILLS | grant flat_per_project | — | |
| TX | Texas Small Business Credit Initiative TX-TSBCI | financing variable | — | |
| TX | Texas Spaceport Trust Fund TX-SPACEPORT | grant flat_per_project | — | |
| US | Bonus Depreciation (Section 168(k)) US-168K-BONUS | tax_deduction pct_of_investment | — | |
| US | Disabled Access Credit US-DISABLED-ACCESS | tax_credit pct_of_tax | — | |
| US | Employer Differential Wage Payments Credit US-DIFFWAGE-CREDIT | tax_credit pct_of_tax | — | |
| US | Employer-Provided Child Care Credit US-CHILDCARE-CREDIT | tax_credit pct_of_tax | — | |
| US | Energy-Efficient Commercial Buildings Deduction US-179D | tax_deduction flat_per_unit | — | |
| US | Energy Investment Tax Credit US-ENERGY-ITC | tax_credit pct_of_investment | — | |
| US | Federal R&D Credit US-RD | tax_credit pct_of_tax | — | |
| US | FICA Tip Credit US-FICA-TIP-CREDIT | tax_credit pct_of_tax | — | |
| US | Historic Rehabilitation Credit US-HISTREHAB | tax_credit pct_of_investment | — | |
| US | Paid Family & Medical Leave Credit US-PFML-CREDIT | tax_credit pct_of_tax | — | |
| US | Section 179 Expensing Election US-179-EXPENSE | tax_deduction flat_per_unit | — | |
| US | Small Employer Pension Plan Startup Costs Credit US-PENSION-STARTUP | tax_credit flat_per_unit | — | |
| US | Work Opportunity Tax Credit US-WOTC | tax_credit pct_of_tax | — |