§ 5916 - Tax credits
§ 5916. Tax credits
For purposes of section 5825 of this title, no credit shall be available to a resident individual, estate or trust for taxes imposed by another state or territory of the United States, the District of Columbia or a Province of Canada upon an S corporation or the income of an S corporation. (Added 1995, No. 169 (Adj. Sess.), § 21, eff. May 15, 1996.)