SB 789 - This act modifies provisions of the new generation cooperative tax credit program to allow ten percent of the tax credits available under the program to be offered for early-stage market feasibility projects. Any eligible new generation processing entity which fails to incur capital costs within five years of the first tax credit offering for its early-stage marketing feasibility project will be required to repay an amount equal to all tax credits issued to producer members for the project. JASON ZAMKUS