| http://www.w3.org/ns/prov#value | - o ten percent (10/100) of the tentative credit amount.8 The amount of allowable NEC that exceeds a taxpayer???s net tax may be carried forward for a maximum of five years,9 and must be claimed on a timely filed original tax return.10 Qualified Taxpayer A ???qualified taxpayer??? is a corporation or other business entity engaged in a trade or business within a designated census tract or economic de
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