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