Infrastructure User Fee Credit
The Infrastructure User Fee Credit is available to businesses that pay a local government infrastructure user fee.
Eligibility
A business using infrastructure improvements financed through Board of Investment grants to a local government. The local government may charge a fee for using the infrastructure.
Expenditures
Covers the fee charged by a local government.
Benefit
The total credit may not exceed the amount of the loan.
Carry Over
The credit may be carried back three years, then carried forward seven.
Forms
You may figure this credit using the Infrastructure User Fee Credit (Form IUFC).