| http://www.w3.org/ns/prov#value | - (f) The term 'new business facility investment' shall mean the value of the real and tangible personal property, except inventory or property held for sale to customers in the ordinary course of the taxpayers business, which constitutes the new business facility, or which is teed by the taxpayer in the operation of the new business facility, during the taxable year for which the credit or reductio
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