| http://www.w3.org/ns/prov#value | - The credit may be taken against corporate income tax, personal income tax, insurance premiums tax or public service company franchise tax. (The same credit may not, however, be applied to more than one tax type.) Individuals, sole proprietorships, corporations and pass-through entities, such as partnerships, subchapter S corporations, limited liability companies and business trusts may claim the t
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