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SB 355 - Current law provides a tax credit for the establishment of new business facilities, which include certain requirements for new business facility investments. This act modifies the definition of "new business facility investment" to include property acquired by purchase, lease, or license, including the right to use software and hardware via on-demand network access to a shared pool of configurable computing resources. This act is identical to HB 560 (2019) and HB 1143 (2019), and to a provision contained in HCS/SB 68 (2019). JOSHUA NORBERG
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