[1]288.9912 New Markets Development Program; purpose.—The New Markets Development Program is established to encourage capital investment in rural and urban low-income communities by allowing taxpayers to earn credits against specified taxes by investing in qualified community development entities that make qualified low-income community investments in qualified active low-income community businesses to create and retain jobs.History.—ss. 5, 15, ch. 2009-50.
[1]Note.—Expires December 31, 2022, pursuant to s. 15, ch. 2009-50.