15E.41  Purpose.
  The purpose of this subchapter is to stimulate job growth, create wealth, and accelerate the creation of new ventures by using investment tax credits to incentivize the transfer of capital from investors to entrepreneurs, particularly during early-stage growth.
2002 Acts, ch 1006, §1, 13; 2015 Acts, ch 138, §109, 126, 127; 2017 Acts, ch 54, §76
2015 amendment takes effect July 2, 2015, and applies to equity investments made in a qualifying business on or after that date; 2015 Acts, ch 138, §126, 127
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