LR IT-2007-01 Childcare Tax Credit

LR IT-2010-01 Investment Tax Credit

LR IT-2013-01 Investment Tax Credit

LR IT-2013-02 and LR IT-2014-01 Low-Income Housing Tax Credit

LR IT-2014-02 Job Tax Credit

LR IT-2014-03 Quality Jobs Tax Credit

LR IT-2014-05 Quality Jobs Tax Credit, Film Tax Credit & Research Tax Credit

LR IT-2015-01 Credit for Taxes Paid to Other States

LR IT-2015-02 Quality Job Tax Credit

LR IT-2015-03 Quality Job Tax Credit

LR IT-2016-01 Quality Jobs and Jobs Tax Credits

LR IT-2017-01 Film Tax Credit

LR IT-2017-02 Film Tax Credit

LR IT-2017-03 Quality Jobs and Jobs Tax Credits

LR IT-2018-01 Permanent Establishment

The opinions expressed in these rulings are based upon the information contained in the requests and are limited to the specific transactions and persons in question. Rulings have no precedential value except to the person to whom the ruling was issued and then only for the specific transaction addressed in the ruling. Should the circumstances regarding a transaction change, or differ materially from those represented, then a ruling may become invalid. In addition, please be advised that subsequent statutory or administrative rule changes or judicial interpretations of the statutes and rules upon which this advice is based may subject similar future transactions to a different tax treatment than that expressed in these rulings.